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
New GST Rate: 5% Old GST Rate: 12%

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

New GST Rate: 0% Old GST Rate: 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

New GST Rate: 0% Old GST Rate: 0%

Beer made from malt

New GST Rate: 0% Old GST Rate: 0%

Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009

New GST Rate: 0% Old GST Rate: 0%

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances

New GST Rate: 5% Old GST Rate: 5%

Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included

New GST Rate: 0% Old GST Rate: 0%

Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength

New GST Rate: 18% Old GST Rate: 18%

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages

New GST Rate: 5% Old GST Rate: 5%

Vinegar and substitutes for vinegar obtained from acetic acid

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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.