Chapter 22 HSN codes: drinks and vinegar

Beverages, spirits and vinegar. Every heading in chapter 22 with its GST rate; search any 8-digit code below.

Rates checked October 2026 · from the official GST notifications

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Rates from the CBIC notifications (9/2025, 10/2025 and 19/2025 for goods; 11/2017 as amended by 15/2025 for services), checked October 2026. Calculate GST

Headings in chapter 22 and their GST

HSN	Description	GST
2201	Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow4 tariff items	0% or 5%
2202	Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non alcoholic beverages, not including fruit, nut or vegetable juices of heading 200818 tariff items	5% or 40%
2203	Beer made from malt1 tariff item	18%
2204	Wine of fresh grapes, including fortified wines, grape must other than that of heading 200811 tariff items	18%
2205	Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances2 tariff items	18%
2206	Other fermented beverages (for example, cider, perry, mead sake), mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included1 tariff item	18%
2207	Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher, ethyl alcohol and other spirits, denatured, of any strength5 tariff items	5% or 18%
2208	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol., spirit, liqueurs and other spiritnous beverages51 tariff items	18%
2209	Vinegar and substitutes for vinegar obtained from acetic acid3 tariff items	18%

Where a heading shows two rates, its codes or its goods differ: tap the heading to see each 8-digit code and the condition for each rate.

Other chapters

What chapter 22 covers

Chapter 22 of the tariff is "Beverages, spirits and vinegar". It has 9 four-digit headings and 96 eight-digit tariff items, such as 2201 (Waters, including natural or artificial mineral waters and), 2202 (Waters, including mineral waters and aerated waters,), 2203 (Beer made from malt).

GST rates in chapter 22

Most of its tariff items are taxed at 18%. By tariff item: 69 at 18%, 8 at 40%. For 19 of them the rate depends on how the goods are described or sold (for example the sale price, or whether they are pre-packaged and labelled), so the finder shows each option with its condition.

Questions

What is the GST rate for chapter 22 goods?

Most of its tariff items are taxed at 18%. Of the 96 eight-digit codes in chapter 22, 69 at 18%, 8 at 40%; the rest depend on the description. Check the exact code in the table: some headings have more than one rate.

What is HSN code 2201?

Heading 2201 is "Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow". GST: 0% or 5%.