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Chapter 22: Beverages, Spirits and Vinegar HSN Code

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    Sub Chapters under Beverages, Spirits and Vinegar

    The following Sub Chapters fall under HSN Chapter 22:

    Sub Chapter
    Old GST Rate
    New GST Rate
    Description
    Sub Chapter
    2201
    Old GST Rate
    12%
    New GST Rate
    5%
    Description
    Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow
    Sub Chapter
    2202
    Old GST Rate
    18%
    New GST Rate
    0%
    Description
    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
    Sub Chapter
    2203
    Old GST Rate
    0%
    New GST Rate
    0%
    Description
    Beer made from malt
    Sub Chapter
    2204
    Old GST Rate
    0%
    New GST Rate
    0%
    Description
    Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009
    Sub Chapter
    2205
    Old GST Rate
    0%
    New GST Rate
    0%
    Description
    Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
    Sub Chapter
    2206
    Old GST Rate
    5%
    New GST Rate
    5%
    Description
    Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included
    Sub Chapter
    2207
    Old GST Rate
    0%
    New GST Rate
    0%
    Description
    Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength
    Sub Chapter
    2208
    Old GST Rate
    18%
    New GST Rate
    18%
    Description
    Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages
    Sub Chapter
    2209
    Old GST Rate
    5%
    New GST Rate
    5%
    Description
    Vinegar and substitutes for vinegar obtained from acetic acid

    Case Laws Related to Chapter 22

    Order Number
    Description
    Order Number
    TN/09/ARA/2022
    Description
    Vaighai Agro Products Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
    Order Number
    6/2018
    Description
    Madhucon Sugar And Power Industries Ltd (AAR (Authority For Advance Ruling), Telangana)
    Order Number
    TN/AAAR/01/2020(AR)
    Description
    Rich Dairy Products (India) Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
    Order Number
    GUJ/GAAR/R/2022/02
    Description
    Mohammed Hasabhai Karbalai (AAR (Authority For Advance Ruling), Gujarat)
    Order Number
    GUJ/GAAR/R/24/2019
    Description
    M/S. Universal Import Export (AAR (Authority For Advance Ruling), Gujarat)
    Order Number
    KAR ADRG 12/2020
    Description
    M/S. Water Health India Private Limited (AAR (Authority For Advance Ruling), Karnataka)
    Order Number
    KAR/ADRG/54/2021
    Description
    Time Technoplase Limited (AAR (Authority For Advance Ruling), Karnataka)
    Order Number
    KAR ADRG 39/2021
    Description
    Dakshina Kannada Co-op. Milk Producers Union Ltd (AAR (Authority For Advance Ruling), Karnataka)
    Order Number
    GST-ARA-40/2017-18/B-47
    Description
    Pepsico (India) Holdings Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
    Order Number
    GST-ARA-67/2019-20/B-57
    Description
    Rashtriya Chemicals And Fertilizers Limited (AAR (Authority For Advance Ruling), Maharashtra)
    Order Number
    ORDER No. AAR/15/2021
    Description
    Abdul Aziz, M/S. Glow Worm Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)
    Order Number
    TN/03/ARA/2021
    Description
    Chennai Metropolitan Water Supply And Sewerage Board (AAR (Authority For Advance Ruling), Tamil Nadu)
    Order Number
    KAR/AAAR/Appeal-13/2019-20
    Description
    M/S. Karnataka Co-operative Milk Producers Federation Ltd. (Formerly Known As Kmf) (AAAR (Appellate Authority For Advance Ruling), Karnataka)
    Order Number
    GST-ARA-06/2018-19/B-62
    Description
    Membrane Filters (I) Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
    Order Number
    UP ADRG 19/2023
    Description
    Gobind Sugar Mills Limited (AAR (Authority For Advance Ruling), Uttar Pradesh)
    Order Number
    Order No. AAR/18/2021
    Description
    K. Pazhanan, M/S. S.D. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)
    Order Number
    TN/02/ARA/2022
    Description
    Chennai Water Desalination Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
    Order Number
    TN/24/AAR/2021
    Description
    Krishna Bhavan Foods And Sweets (AAR (Authority For Advance Ruling), Tamil Nadu)
    Order Number
    KAR ADRG 117/2019
    Description
    Hindustan Coca-cola Beverages Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)
    Order Number
    TN/08/AAR/2020
    Description
    Britannia Industries Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
    Order Number
    KAR ADRG 32/2022
    Description
    United Breweries Limited (AAR (Authority For Advance Ruling), Karnataka)
    Order Number
    AAAR/AP/02(GST)/2022
    Description
    Manjunatha Fruit Canning Industries (AAAR (Appellate Authority For Advance Ruling), Andhra Pradesh)
    Order Number
    WP (C). No. 5384 OF 2020(W)
    Description
    Hindustan Coca Cola Private Limited (Kerala High Court, Kerala)
    Order Number
    TN/38/AAR/2022
    Description
    Madurai Famous Jigarthanda Llp (AAR (Authority For Advance Ruling), Tamil Nadu)
    Order Number
    TN/28/AAR/2019
    Description
    M/S. S.P. Jeyapragasam (Huf) (AAR (Authority For Advance Ruling), Tamil Nadu)
    Order Number
    TN/48/AAR/2019
    Description
    M/S. Kalis Sparkling Water Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
    Order Number
    14 /AP/GST/2021
    Description
    Vijayavahini Charitable Foundation (AAR (Authority For Advance Ruling), Andhra Pradesh)
    Order Number
    RAJ/AAR/2019-20/32
    Description
    M/S. Latest Developers Advisory Ltd. (AAR (Authority For Advance Ruling), Rajasthan)
    Order Number
    AAR No. 28/AP/GST/2019
    Description
    M/S. Tirumala Milk Products Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
    Order Number
    41/AAR/2019
    Description
    Rich Dairy Products (India) Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
    Order Number
    GUJ/GAAR/R/2022/47
    Description
    Palsana Enviro Protection Ltd (AAR (Authority For Advance Ruling), Gujarat)
    Order Number
    TN/42/ARA/2021
    Description
    Bookwater Tech Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
    Order Number
    ORDER No. AAR/16/2021
    Description
    Kuttappamoothan Swaminathan (AAAR (Appellate Authority For Advance Ruling), Kerala)
    Order Number
    MAH/AAAR/SS-RJ/29/2018-19
    Description
    Crown Beers India Private Limited (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
    Order Number
    TN/23/AAR/2021
    Description
    Kasipalayam Common Effluent Treatment Plant Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
    Order Number
    TN/05/ARA/2021
    Description
    New Tirupur Area Development Corporation Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
    Order Number
    AAAR/AP/01(GST)/2021
    Description
    Tirumala Milk Products Pvt Ltd (AAAR (Appellate Authority For Advance Ruling), Andhra Pradesh)
    Order Number
    KAR ADRG 88/2019
    Description
    Karnataka Co-operative Milk Producers Federation Ltd. (Formerly Known As Kmf) (AAR (Authority For Advance Ruling), Karnataka)
    Order Number
    GUJ/GAAR/R/04/2021
    Description
    Gujarat Co-operative Milk Marketing Federation Ltd. (AAR (Authority For Advance Ruling), Gujarat)
    Order Number
    AAR No. 27/AP/GST/2019
    Description
    M/S Sri Chakra Milk Products Llp (AAR (Authority For Advance Ruling), Andhra Pradesh)
    Order Number
    TN/AAAR/17 & 18 /2021 (AR)
    Description
    New Tirupur Area Development Corporation Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
    Order Number
    W.P. Nos.12646 and 12647 of 2020
    Description
    Tamil Nadu Co- Operative Milk Producers Federation Limited (Madras High Court, Tamil Nadu)
    Order Number
    JHR/AAR/2022-23/02
    Description
    Hr Food Processing (P) Ltd (AAR (Authority For Advance Ruling), Jharkhand)
    Order Number
    GST-ARA-38/2020-21/B-103
    Description
    Mahindra Splendour Chs Ltd (AAR (Authority For Advance Ruling), Maharashtra)
    Order Number
    TN/AAAR/09/2021(AR)
    Description
    Kalis Sparkling Water Private Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
    Order Number
    MAH/AAAR/SS-RJ/12/2019-20
    Description
    M/S. Sun Pharmaceutical Industries Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
    Order Number
    MAH/AAAR/AM-RM/02/2022-23
    Description
    Rashtriya Chemicals And Fertilizers Limited (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
    Order Number
    Writ Petition No.15534 of 2022
    Description
    EsveeAAR Distilleries Private Limited (Andhra Pradesh High Court, Andhra Pradesh)
    Order Number
    GUJ/GAAR/R/07/2019
    Description
    Hindustan Coca-cola Beverages Private Limited (AAR (Authority For Advance Ruling), Gujarat)
    Order Number
    GUJ/GAAAR/APPEAL/2022/18
    Description
    Vadilal Industries Ltd. (AAAR (Appellate Authority For Advance Ruling), Gujarat)
    Order Number
    ORDER No. AAR/17/2021
    Description
    Nagappan Moothan Thulaseedharan, M/S. N.V. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)
    Order Number
    TN/AAAR/16/2021(AR)
    Description
    Britannia Industries Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
    Order Number
    GUJ/GAAR/R/05/2021
    Description
    Vadilal Industries Ltd (AAR (Authority For Advance Ruling), Gujarat)
    Order Number
    MAH/AAAR/AM-RM/01/2022-23
    Description
    Nagpur Waste Water Management Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
    Order Number
    GUJ/GAAAR/APPEAL/2022/17
    Description
    Gujarat Co-operative Milk Marketing Federation Ltd (AAAR (Appellate Authority For Advance Ruling), Gujarat)
    Order Number
    GST-ARA-65/2020-21/21-22/B-35
    Description
    Nagpur Waste Water Management Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
    Order Number
    ORDER No. AAR/14/2021
    Description
    Mohanan, M/S. Aswani Chips & Bakers (AAAR (Appellate Authority For Advance Ruling), Kerala)
    Order Number
    WP(C).No.3431 of 2020(D)
    Description
    DAILY FRESH FRUITS INDIA PRIVATE LIMITED (Kerala High Court, Kerala)

    Important Disclaimer

    The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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