Chapter 229 Tariff Headings
HSN Codes Chapter 22: Beverages, spirits and vinegar
Chapter 22 of the GST HSN tariff classifies beverages, spirits and vinegar. This chapter contains 9 4-digit tariff headings with applicable GST rates effective 22 September 2025.
Official CBIC Rates (Notification 09/2025 & 10/2025)GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.. Main active GST slabs across goods are 0%, 5%, 18% and 40%.
4-Digit Tariff Headings in Chapter 22
Select any heading below to view its complete 6-digit and 8-digit sub-codes, item-level rate specifications, and CBIC notification details.
Waters, Including Natural Or Artificial Mineral Waters And Aerated Waters, Not Containing Added Sugar Or Other Sweetening Matter Nor Flavoured; Ice And Snow
GST Rate:
5%Applies to some sub-codes
0% (Nil / exempt)
0% (Nil / exempt)
5%
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 2008
GST Rate:
5%Applies to some sub-codes
5%Applies to some sub-codes
5%Applies to some sub-codes
40%Applies to some sub-codes
40%Applies to some sub-codes
5%Applies to some sub-codes
40%Applies to some sub-codes
40%
Beer Made From Malt
GST Rate:
18%Goods not specified elsewhere are taxed at 18% (CGST 9% + SGST 9%) as per Schedule II, S. No. 639
Wine Of Fresh Grapes, Including Fortified Wines, Grape Must Other Than That Of Heading 2008
GST Rate:
18%Goods not specified elsewhere are taxed at 18% (CGST 9% + SGST 9%) as per Schedule II, S. No. 639
Vermouth And Other Wine Of Fresh Grapes Flavoured With Plants Or Aromatic Substances
GST Rate:
18%Goods not specified elsewhere are taxed at 18% (CGST 9% + SGST 9%) as per Schedule II, S. No. 639
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 Included
GST Rate:
18%Goods not specified elsewhere are taxed at 18% (CGST 9% + SGST 9%) as per Schedule II, S. No. 639
Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of 80% Vol. Or Higher, Ethyl Alcohol And Other Spirits, Denatured, Of Any Strength
GST Rate:
18%Applies to some sub-codes
5%
18%
Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages
GST Rate:
18%Goods not specified elsewhere are taxed at 18% (CGST 9% + SGST 9%) as per Schedule II, S. No. 639
Vinegar And Substitutes For Vinegar Obtained From Acetic Acid
GST Rate:
18%
How Many HSN Digits Do You Need to Mention?
Under GST Notification 78/2020-Central Tax, businesses must declare HSN codes on tax invoices according to annual aggregate turnover:
| Annual Turnover | B2B Invoices | B2C Invoices |
|---|---|---|
| Up to ₹5 Crore | 4 Digits minimum | Optional (4 Digits recommended) |
| Above ₹5 Crore | 6 Digits mandatory | 6 Digits mandatory |
| Exports / Imports | 8 Digits mandatory | 8 Digits mandatory |