FeaturesHow it worksPricingCustom BillingFree ToolsFAQContact
Download AppSign Up
Free Tools/HSN Code Finder/Chapter 22/HSN 2202
HSN 22024-Digit Heading

HSN 2202: Waters – GST Rate

HSN 2202 covers waters. GST on HSN 2202 is 5% or 40% depending on the conditions listed below (rates effective 22 September 2025). This heading has 18 tariff items, for example 2202 10 10, 2202 10 20 and 2202 10 90.

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 2202

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

Soya milk drinks, whether or not sweetened or flavoured

Reference: Schedule I, S. No. 149 (Spec: 2202 99 10)
5%CGST 2.5% + SGST 2.5% / IGST 5%Applies to some sub-codes

Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice]

Reference: Schedule I, S. No. 150 (Spec: 2202 99 20)
5%CGST 2.5% + SGST 2.5% / IGST 5%Applies to some sub-codes

Beverages containing milk

Reference: Schedule I, S. No. 151 (Spec: 2202 99 30)
40%CGST 20% + SGST 20% / IGST 40%Applies to some sub-codes

Other non-alcoholic beverages [other than those specified in Schedule I of this notification]

Reference: Schedule III, S. No. 2 (Spec: 2202 91 00, 2202 99 90)
40%CGST 20% + SGST 20% / IGST 40%Applies to some sub-codes

Caffeinated Beverages

Reference: Schedule III, S. No. 3 (Spec: 2202 99 90)
5%CGST 2.5% + SGST 2.5% / IGST 5%Applies to some sub-codes

Plant-based milk drinks, ready for direct consumption as beverages

Reference: Schedule I, S. No. 148 (Spec: 2202 99)
40%CGST 20% + SGST 20% / IGST 40%Applies to some sub-codes

All goods (including aerated waters), containing added sugar or other sweetening matter or flavoured

Reference: Schedule III, S. No. 1 (Spec: 2202 10)
40%CGST 20% + SGST 20% / IGST 40%

Carbonated beverages of fruit drink or carbonated beverages with fruit juice

Reference: Schedule III, S. No. 4 (Spec: 2202)

Sub-Headings & Tariff Items Under 2202

Showing 22 sub-classification codes with complete hierarchy descriptions.

2202106-Digit Sub-heading

Chain: Beverages, spirits and vinegar > 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 > Waters, Including Mineral Waters And Aerated Waters, Containing Added Sugar Or Other Sweetening Matter Or Flavoured :

220210108-Digit Tariff Item

Chain: Beverages, spirits and vinegar > 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 > Waters, Including Mineral Waters And Aerated Waters, Containing Added Sugar Or Other Sweetening Matter Or Flavoured : > Aerated Waters

220210208-Digit Tariff Item

Chain: Beverages, spirits and vinegar > 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 > Waters, Including Mineral Waters And Aerated Waters, Containing Added Sugar Or Other Sweetening Matter Or Flavoured : > Lemonade

220210908-Digit Tariff Item

Chain: Beverages, spirits and vinegar > 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 > Waters, Including Mineral Waters And Aerated Waters, Containing Added Sugar Or Other Sweetening Matter Or Flavoured : > Other

2202906-Digit Sub-heading

Chain: Beverages, spirits and vinegar > 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 > Other

220290108-Digit Tariff Item

Chain: Beverages, spirits and vinegar > 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 > Other > Waters, Including Mineral Waters Andaerated Waters, Containing Added Sugaror Other Sweetening Matter Or Flavoured,And Other Non - Alcoholic Beverages, Notincluding Fruit Or Vegetable Juices Ofheading 2009 - Other : Soya Milk Drinks, Whether Or Not Sweetended Or Flavoured

220290208-Digit Tariff Item

Chain: Beverages, spirits and vinegar > 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 > Other > Waters, Including Mineral Waters Andaerated Waters, Containing Added Sugaror Other Sweetening Matter Or Flavoured,And Other Non - Alcoholic Beverages, Notincluding Fruit Or Vegetable Juices Ofheading 2009 - Other : Fruit Pulp Or Fruit Juice Based Drinks

220290308-Digit Tariff Item

Chain: Beverages, spirits and vinegar > 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 > Other > Waters, Including Mineral Waters Andaerated Waters, Containing Added Sugaror Other Sweetening Matter Or Flavoured,And Other Non - Alcoholic Beverages, Notincluding Fruit Or Vegetable Juices Ofheading 2009 - Other : Beverages Containing Milk

220290908-Digit Tariff Item

Chain: Beverages, spirits and vinegar > 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 > Other > Waters, Including Mineral Waters Andaerated Waters, Containing Added Sugaror Other Sweetening Matter Or Flavoured,And Other Non - Alcoholic Beverages, Notincluding Fruit Or Vegetable Juices Ofheading 2009 - Other : Other

2202916-Digit Sub-heading

Chain: Beverages, spirits and vinegar > 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 > Non Alcoholic Beer

220291008-Digit Tariff Item

Chain: Beverages, spirits and vinegar > 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 > Non Alcoholic Beer > Non alcoholic beer

2202996-Digit Sub-heading

Chain: Beverages, spirits and vinegar > 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 > Other:

220299108-Digit Tariff Item

Chain: Beverages, spirits and vinegar > 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 > Other: > Soya milk drinks, whether or not sweetended or flavoured

220299208-Digit Tariff Item

Chain: Beverages, spirits and vinegar > 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 > Other: > Fruit Pulp Or Fruit Juice Based Drink

220299218-Digit Tariff Item

Chain: Beverages, spirits and vinegar > 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 > Other: > Fruit pulp or fruit juice based drinks : Cranberry products

220299298-Digit Tariff Item

Chain: Beverages, spirits and vinegar > 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 > Other: > Fruit pulp or fruit juice based drinks : Others

220299308-Digit Tariff Item

Chain: Beverages, spirits and vinegar > 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 > Other: > Beverages containing milk

220299318-Digit Tariff Item

Chain: Beverages, spirits and vinegar > 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 > Other: > Beverages containing milk : Cranberry products

220299398-Digit Tariff Item

Chain: Beverages, spirits and vinegar > 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 > Other: > Beverages containing milk :Other

220299908-Digit Tariff Item

Chain: Beverages, spirits and vinegar > 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 > Other: > Other

220299918-Digit Tariff Item

Chain: Beverages, spirits and vinegar > 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 > Other: > Other :Cranberry products

220299998-Digit Tariff Item

Chain: Beverages, spirits and vinegar > 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 > Other: > Other :Other

Other Headings in Chapter 22

HSN 2201
Waters, Including Natural Or Artificial Mineral Waters And Aerated Waters, Not Containing Added Sugar Or Other Sweetening Matter Nor Flavoured; Ice And Snow
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
Search all 21,000+ HSN & SAC codes

Create GST invoices with HSN 2202 automatically in Udyog

Udyog automatically maps product items to the right HSN codes and applies current tax rates with zero manual errors.

Start Free Trial in Udyog →