Last updated: February 25th, 2020 1:10 PM

HSN Code and GST Rate for Beverages, Spirits and Vinegar

To create a uniformity in the GST, the GST Council introduced GST rates for beverages, spirits and vinegar. Chapter 22 of the HSN code provides the GST rate for beverages, spirits and vinegar. In this article let us view the details on the HSN Code and GST rate for beverages, spirits and vinegar. However, chapter 22 of the HSN code does not cover the following:

• Products falling thereunder (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 2103);
• Seawater (heading 2501);
• Distilled or conductivity water or water of similar purity (heading 2853);
• Acetic acid of concentration exceeding 10% by weight of acetic acid (heading 2915);
• Medicaments of heading 3003 or 3004; or
• Perfumery or toilet preparations (Chapter 33).

For the purposes of this Chapter and of Chapters 20 and 21, the “alcoholic strength by volume” shall be determined at a temperature of 20°C. For the purposes of heading 2202, the term “non-alcoholic beverages” means beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages are classified in heading 2203 to 2206 or heading 2208 as appropriate. For the purposes of sub-heading 2204 10, the expression “sparkling wine” means wine which, when kept at a temperature of 20°C in closed containers, has an excess pressure of not less than 3 bars.

HSN Code	HSN Item Description	Import Policy	Policy Conditions		GST Rate in Percentage
2201	WATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER NOR FLAVOURED; ICE AND SNOW
2201 10	Mineral waters and aerated waters:
2201 10 10	Mineral Water	Free			18
2201 10 20	Aerated water	Free			18
2201 90	Other:
2201 90 10	Ice and snow	Free			12
2201 90 90	Other	Free	Packaged Drinking water (other than packaged natural mineral water ) must conform to IS 14543		18
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 OR VEGETABLE JUICES OF HEADING 2009
2202 10	Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured:
2202 10 10	Aerated waters	Free			28
2202 10 20	Lemonade	Free			28
2202 10 90	Other	Free			28
2202 90	Other:
2202 91
2202 91 00	Non-alcoholic beer	Free			28
2202 99	Other:				28
2202 99 10	Soya milk drinks, whether or not sweetened or flavoured	Free			12
2202 99 20	Fruit pulp or fruit juice based drink	Free			12
2202 99 30	Beverages containing milk	Free			12
2202 99 90	Other	Free			18
2203 00 00	Beer made from malt	Free			18
2204	WINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES; GRAPE MUST OTHER THAN THAT OF HEADING 2009
2204 10 00	Sparkling wine	Free			18
	Other wine; grape with fermentation
	prevented or arrested by the addition of alcohol:
2204 21	In containers holding 2 l or less:
2204 21 10	Port and other red wines	Free			18
2204 21 20	Sherry and other white wines	Free			18
2204 21 90	Other	Free			18
2204 22	In containers holding more than 2 l but not more than 10 l:
2204 22 10	Port and other red wines	Free			18
2204 22 20	Sherry and other white wines	Free			18
2240 22 90	Other	Free			18
2204 29	Other:
2204 29 10	Port and other red wines	Free			18
2204 29 20	Sherry and other white wines	Free			18
2204 29 90	Other	Free			18
2204 30 00	Other grape must	Free			18
2205	VERMOUTH AND OTHER WINE OF FRESH GRAPES FLAVOURED WITH PLANTS OR AROMATIC SUBSTANCES
2205 10 00	In containers holding 2 l or less	Free			18
2205 90 00	Other	Free			18
2206 00 00	Other fermented beverages (for example, cider, perry, mead, sake); mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included	Free			18
2207	UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL. OR HIGHER; ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH
2207 10	Undenatured ethyl alcohol of alcoholic strength by volume of 80% vol. or higher:
	Rectified spirit:
2207 10 11	Concentrates of alcoholic beverages	Free			18
2207 10 19	Other	Free			18
2207 10 90	Other	Free			18
2207 20 00	Ethyl alcohol and other spirits, denatured, of any strength	Free			18
2208	UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF LESS THAN 80% VOL.; SPIRIT, LIQUEURS AND OTHER SPIRITNOUS BEVERAGES
2208 20	Spirits obtained by distilling grape wine or grape marc:
	In containers holding 2 l or less:
2208 20 11	Brandy	Free			18
2208 20 12	Liquors	Free			18
2208 20 19	Other	Free			18
	Other:
2208 20 91	Brandy	Free			18
2208 20 92	Liquors	Free			18
2208 20 99	Other	Free			18
2208 30	Whiskies:
	In containers holding 2 l or less:
2208 30 11	Bourbon whiskey	Free			18
2208 30 12	Scotch	Free			18
2208 30 13	Blended	Free			18
2208 30 19	Other	Free			18
	Other:
2208 30 91	Bourbon whiskey	Free			18
2208 30 92	Scotch	Free			18
2208 30 93	Blended	Free			18
2208 30 99	Other	Free			18
2208 40	Rum and other spirits obtained by distilling fermented sugarcane products:
	In containers holding 2 l or less:
2208 40 11	Rum	Free			18
2208 40 12	Other	Free			18
	Other:
2208 40 91	Rum	Free			18
2208 40 92	other	Free			18
2208 50	Gin and Geneva:
	In containers holding 2 l or less:
2208 50 11	Gin	Free			18
2208 50 12	Geneva	Free			18
2208 50 13	Vodka	Free			18
	Other:
2208 50 91	Gin	Free			18
2208 50 92	Geneva	Free			18
2208 60 93	Vodka	Free			18
2208 70	Liqueurs and cordials:
	In containers holding 2 l or less:
2208 70 11	Liqueurs	Free			18
2208 70 12	Cordials	Free			18
	Other:
2208 70 91	Liqueurs	Free			18
2208 70 92	Cordials	Free			18
2208 90	Other:
	In containers holding 2 l or less:
2208 90 11	Tequila	Free			18
2208 90 12	Indenatured ethyl alcohol	Free			18
2208 90 19	Other	Free			18
	Other:
2208 90 91	Tequila	Free			18
2208 90 92	Indenatured ethyl alcohol	Free			18
2208 90 99	Other	Free			18
2209	VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID
2209 00	Vinegar and substitutes for vinegar obtained from acetic acid:
2209 00 10	Brewed vinegar	Free			18
2209 00 20	Synthetic vinegar	Free			18
2209 00 90	Other	Free			18

Click here to read on HSN Code and GST Rate for Bamboo, Canes, Bidi and Betel Leaves

Import Policy for Alcohol, Beverages and Spirits

In terms of General Note 12 of this Schedule, the import of alcoholic beverages as classified under Chapter 22 of this Schedule shall be subject to compliance of various mandatory requirements as stipulated by various State Governments. Click here to find GST rate for all goods and services in India. Visit IndiaFilings GST Portal for obtaining GST registration or filing GST returns.

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Disclaimer: We have taken the best efforts to compile the above HSN codes and GST rates. HSN codes and GST rates could change from time to time. Hence, IndiaFilings takes no responsibility for the information presented on this page.