22 HSN Code: Beverages, Spirits and Vinegar
HSN Chapter 22 represents Beverages, Spirits and Vinegar under GST classification. This code helps businesses identify Beverages, Spirits and Vinegar correctly for billing, taxation, and trade purposes. With HSN Chapter 22, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Beverages, Spirits and Vinegar.
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Sub Chapters under HSN Chapter 22
Following Sub Chapters fall under HSN Chapter 22:
| Sub Chapter | New GST Rate | Old GST Rate | Description |
|---|---|---|---|
| 5% | 12% | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow | |
| 0% | 18% | 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 | |
| 0% | 0% | Beer made from malt | |
| 0% | 0% | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 | |
| 0% | 0% | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances | |
| 5% | 5% | Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included | |
| 0% | 0% | Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength | |
| 18% | 18% | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages | |
| 5% | 5% | Vinegar and substitutes for vinegar obtained from acetic acid |
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow
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
Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included
Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages
Vinegar and substitutes for vinegar obtained from acetic acid
Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.
Case Laws Related to Chapter 22
| Order Number | Description |
|---|---|
| Vaighai Agro Products Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Madhucon Sugar And Power Industries Ltd (AAR (Authority For Advance Ruling), Telangana) | |
| Rich Dairy Products (India) Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu) | |
| Mohammed Hasabhai Karbalai (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S. Universal Import Export (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S. Water Health India Private Limited (AAR (Authority For Advance Ruling), Karnataka) | |
| Time Technoplase Limited (AAR (Authority For Advance Ruling), Karnataka) | |
| Dakshina Kannada Co-op. Milk Producers Union Ltd (AAR (Authority For Advance Ruling), Karnataka) | |
| Pepsico (India) Holdings Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra) | |
| Rashtriya Chemicals And Fertilizers Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| Abdul Aziz, M/S. Glow Worm Chips (AAAR (Appellate Authority For Advance Ruling), Kerala) | |
| Chennai Metropolitan Water Supply And Sewerage Board (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| M/S. Karnataka Co-operative Milk Producers Federation Ltd. (Formerly Known As Kmf) (AAAR (Appellate Authority For Advance Ruling), Karnataka) | |
| Membrane Filters (I) Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra) | |
| Gobind Sugar Mills Limited (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| K. Pazhanan, M/S. S.D. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala) | |
| Chennai Water Desalination Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Krishna Bhavan Foods And Sweets (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Hindustan Coca-cola Beverages Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka) | |
| Britannia Industries Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| United Breweries Limited (AAR (Authority For Advance Ruling), Karnataka) | |
| Manjunatha Fruit Canning Industries (AAAR (Appellate Authority For Advance Ruling), Andhra Pradesh) | |
| Hindustan Coca Cola Private Limited (Kerala High Court, Kerala) | |
| Madurai Famous Jigarthanda Llp (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| M/S. S.P. Jeyapragasam (Huf) (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| M/S. Kalis Sparkling Water Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Vijayavahini Charitable Foundation (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| M/S. Latest Developers Advisory Ltd. (AAR (Authority For Advance Ruling), Rajasthan) | |
| M/S. Tirumala Milk Products Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| Rich Dairy Products (India) Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Palsana Enviro Protection Ltd (AAR (Authority For Advance Ruling), Gujarat) | |
| Bookwater Tech Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Kuttappamoothan Swaminathan (AAAR (Appellate Authority For Advance Ruling), Kerala) | |
| Crown Beers India Private Limited (AAAR (Appellate Authority For Advance Ruling), Maharashtra) | |
| Kasipalayam Common Effluent Treatment Plant Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| New Tirupur Area Development Corporation Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Tirumala Milk Products Pvt Ltd (AAAR (Appellate Authority For Advance Ruling), Andhra Pradesh) | |
| Karnataka Co-operative Milk Producers Federation Ltd. (Formerly Known As Kmf) (AAR (Authority For Advance Ruling), Karnataka) | |
| Gujarat Co-operative Milk Marketing Federation Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S Sri Chakra Milk Products Llp (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| New Tirupur Area Development Corporation Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu) | |
| Tamil Nadu Co- Operative Milk Producers Federation Limited (Madras High Court, Tamil Nadu) | |
| Hr Food Processing (P) Ltd (AAR (Authority For Advance Ruling), Jharkhand) | |
| Mahindra Splendour Chs Ltd (AAR (Authority For Advance Ruling), Maharashtra) | |
| Kalis Sparkling Water Private Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu) | |
| M/S. Sun Pharmaceutical Industries Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra) | |
| Rashtriya Chemicals And Fertilizers Limited (AAAR (Appellate Authority For Advance Ruling), Maharashtra) | |
| EsveeAAR Distilleries Private Limited (Andhra Pradesh High Court, Andhra Pradesh) | |
| Hindustan Coca-cola Beverages Private Limited (AAR (Authority For Advance Ruling), Gujarat) | |
| Vadilal Industries Ltd. (AAAR (Appellate Authority For Advance Ruling), Gujarat) | |
| Nagappan Moothan Thulaseedharan, M/S. N.V. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala) | |
| Britannia Industries Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu) | |
| Vadilal Industries Ltd (AAR (Authority For Advance Ruling), Gujarat) | |
| Nagpur Waste Water Management Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra) | |
| Gujarat Co-operative Milk Marketing Federation Ltd (AAAR (Appellate Authority For Advance Ruling), Gujarat) | |
| Nagpur Waste Water Management Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra) | |
| Mohanan, M/S. Aswani Chips & Bakers (AAAR (Appellate Authority For Advance Ruling), Kerala) | |
| DAILY FRESH FRUITS INDIA PRIVATE LIMITED (Kerala High Court, Kerala) |
Vaighai Agro Products Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Madhucon Sugar And Power Industries Ltd (AAR (Authority For Advance Ruling), Telangana)
Rich Dairy Products (India) Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Mohammed Hasabhai Karbalai (AAR (Authority For Advance Ruling), Gujarat)
M/S. Universal Import Export (AAR (Authority For Advance Ruling), Gujarat)
M/S. Water Health India Private Limited (AAR (Authority For Advance Ruling), Karnataka)
Time Technoplase Limited (AAR (Authority For Advance Ruling), Karnataka)
Dakshina Kannada Co-op. Milk Producers Union Ltd (AAR (Authority For Advance Ruling), Karnataka)
Pepsico (India) Holdings Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Rashtriya Chemicals And Fertilizers Limited (AAR (Authority For Advance Ruling), Maharashtra)
Abdul Aziz, M/S. Glow Worm Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)
Chennai Metropolitan Water Supply And Sewerage Board (AAR (Authority For Advance Ruling), Tamil Nadu)
M/S. Karnataka Co-operative Milk Producers Federation Ltd. (Formerly Known As Kmf) (AAAR (Appellate Authority For Advance Ruling), Karnataka)
Membrane Filters (I) Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Gobind Sugar Mills Limited (AAR (Authority For Advance Ruling), Uttar Pradesh)
K. Pazhanan, M/S. S.D. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)
Chennai Water Desalination Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Krishna Bhavan Foods And Sweets (AAR (Authority For Advance Ruling), Tamil Nadu)
Hindustan Coca-cola Beverages Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)
Britannia Industries Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
United Breweries Limited (AAR (Authority For Advance Ruling), Karnataka)
Manjunatha Fruit Canning Industries (AAAR (Appellate Authority For Advance Ruling), Andhra Pradesh)
Hindustan Coca Cola Private Limited (Kerala High Court, Kerala)
Madurai Famous Jigarthanda Llp (AAR (Authority For Advance Ruling), Tamil Nadu)
M/S. S.P. Jeyapragasam (Huf) (AAR (Authority For Advance Ruling), Tamil Nadu)
M/S. Kalis Sparkling Water Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Vijayavahini Charitable Foundation (AAR (Authority For Advance Ruling), Andhra Pradesh)
M/S. Latest Developers Advisory Ltd. (AAR (Authority For Advance Ruling), Rajasthan)
M/S. Tirumala Milk Products Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
Rich Dairy Products (India) Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Palsana Enviro Protection Ltd (AAR (Authority For Advance Ruling), Gujarat)
Bookwater Tech Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Kuttappamoothan Swaminathan (AAAR (Appellate Authority For Advance Ruling), Kerala)
Crown Beers India Private Limited (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
Kasipalayam Common Effluent Treatment Plant Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
New Tirupur Area Development Corporation Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Tirumala Milk Products Pvt Ltd (AAAR (Appellate Authority For Advance Ruling), Andhra Pradesh)
Karnataka Co-operative Milk Producers Federation Ltd. (Formerly Known As Kmf) (AAR (Authority For Advance Ruling), Karnataka)
Gujarat Co-operative Milk Marketing Federation Ltd. (AAR (Authority For Advance Ruling), Gujarat)
M/S Sri Chakra Milk Products Llp (AAR (Authority For Advance Ruling), Andhra Pradesh)
New Tirupur Area Development Corporation Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Tamil Nadu Co- Operative Milk Producers Federation Limited (Madras High Court, Tamil Nadu)
Hr Food Processing (P) Ltd (AAR (Authority For Advance Ruling), Jharkhand)
Mahindra Splendour Chs Ltd (AAR (Authority For Advance Ruling), Maharashtra)
Kalis Sparkling Water Private Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
M/S. Sun Pharmaceutical Industries Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
Rashtriya Chemicals And Fertilizers Limited (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
EsveeAAR Distilleries Private Limited (Andhra Pradesh High Court, Andhra Pradesh)
Hindustan Coca-cola Beverages Private Limited (AAR (Authority For Advance Ruling), Gujarat)
Vadilal Industries Ltd. (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Nagappan Moothan Thulaseedharan, M/S. N.V. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)
Britannia Industries Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Vadilal Industries Ltd (AAR (Authority For Advance Ruling), Gujarat)
Nagpur Waste Water Management Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
Gujarat Co-operative Milk Marketing Federation Ltd (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Nagpur Waste Water Management Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Mohanan, M/S. Aswani Chips & Bakers (AAAR (Appellate Authority For Advance Ruling), Kerala)
DAILY FRESH FRUITS INDIA PRIVATE LIMITED (Kerala High Court, Kerala)
Important Disclaimer
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.