HSN 2201: Waters – GST Rate

HSN 2201 covers waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured. GST on HSN 2201 is 5% or 0% (Nil / exempt) depending on the conditions listed below (rates effective 22 September 2025). This heading has 4 tariff items, for example 2201 10 10, 2201 10 20 and 2201 90 10.

Chapter 22: Beverages, spirits and vinegar

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.

GST Rates for Heading 2201

5%CGST 2.5% + SGST 2.5% / IGST 5%Applies to some sub-codes

Ice and snow

Reference: Schedule I, S. No. 147 (Spec: 2201 90 10)

0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

Water (other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed unit container)

Reference: Schedule EXEMPT, S. No. 103 (Spec: 2201)

0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

Non-alcoholic Toddy, Neera including date and palm neera

Reference: Schedule EXEMPT, S. No. 104 (Spec: 2201)

5%CGST 2.5% + SGST 2.5% / IGST 5%

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured

Reference: Schedule I, S. No. 146 (Spec: 2201)

Sub-Headings & Tariff Items Under 2201

Showing 6 sub-classification codes with complete hierarchy descriptions.

2201106-Digit Sub-heading

Chain: Beverages, spirits and vinegar > Waters, Including Natural Or Artificial Mineral Waters And Aerated Waters, Not Containing Added Sugar Or Other Sweetening Matter Nor Flavoured; Ice And Snow > Mineral Waters And Aerated Waters :

220110108-Digit Tariff Item

220110208-Digit Tariff Item

2201906-Digit Sub-heading

220190108-Digit Tariff Item

220190908-Digit Tariff Item

Other Headings in Chapter 22

HSN 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 2008

HSN 2203

Beer Made From Malt

HSN 2204

Wine Of Fresh Grapes, Including Fortified Wines, Grape Must Other Than That Of Heading 2008

HSN 2205

Vermouth And Other Wine Of Fresh Grapes Flavoured With Plants Or Aromatic Substances

HSN 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 Included

HSN 2207

Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of 80% Vol. Or Higher, Ethyl Alcohol And Other Spirits, Denatured, Of Any Strength

HSN 2208

Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages

HSN 2209

Vinegar And Substitutes For Vinegar Obtained From Acetic Acid

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