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Drinking water (Mineral water) is classified under HSN heading 2201. It is also called packaged water. GST as on 26 October 2026: Nil or 5%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Drinking water (Mineral water)?
GST on Drinking water (Mineral water) as on 26 October 2026: Nil or 5%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 18% → 5% (2201). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| Nil | Nil | 2201 | No GST on non-alcoholic toddy and neera, including date and palm neera. | 10/2025-CT(R), entry 104 |
| Nil | Nil | 2201 | Plain water has no GST — but not aerated, mineral, distilled, medicinal, ionic, battery or de-mineralised water, or water sold in sealed containers. | 10/2025-CT(R), entry 103 |
| 18% | 5% | 2201 | Water, including mineral and soda water, with no added sugar, sweetener or flavour. | 9/2025-CT(R), entry 146 |
| 5% | 5% | 22019010 | If you sell ice and snow, GST is 5%. | 9/2025-CT(R), entry 147 |
GST rate on Drinking water (Mineral water) since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 24 January 2018 | Nil, 5% or 18% |
| 25 January 2018 | 21 September 2025 | Nil, 5%, 12% or 18% |
| 22 September 2025 | today | Nil or 5% |
The GST rate on Drinking water (Mineral water) is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow
| Code | Description (as in the tariff) |
|---|---|
220110 | Mineral waters and aerated waters |
22011010 | Mineral waters |
22011020 | Aerated waters |
220190 | Other |
22019010 | Ice and snow |
22019090 | Other |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Cold drinks (Soft drink)
2202 - Tobacco
2401 - Cigarettes
2402 - Beedi
2403 - Gutka (chewing tobacco)
2403 - Cement
2523 - Sand (River sand)
2505 - Bricks
6901 - Iron and steel (TMT bars)
72 - Copper
74 - Wood and timber
44 - Glass
70
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
