---
title: "HSN Code for Drinking Water in 20-Litre Bottles | HSN 22011010 GST Rate"
description: "Find HSN and GST Rates for 22011010 related to Drinking Water in 20-Litre Bottles with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-22011010/"
---

# HSN Code 22011010: Drinking Water in 20-Litre Bottles

- [Section 04: Guide to HSN Section 04](https://busy.in/hsn/section-04/)
- [Chapter 22: Beverages, Spirits and Vinegar](https://busy.in/hsn/chapter-22/)
- [Sub-chapter 2201: Mineral & Aerated Waters](https://busy.in/hsn/sub-chapter-2201/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Mineral waters and aerated waters : Mineral waters (Drinking water packed in 20 litres bottles) | 6% | 6% | 12% | 0% |
| Mineral waters and aerated waters : Mineral waters (other than Drinking water packed in 20 litres bottles) | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 22011010 ?

It includes Drinking Water in 20-Litre Bottles

### How should mixed supplies be billed when Drinking Water in 20-Litre Bottles is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Drinking Water in 20-Litre Bottles; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Drinking Water in 20-Litre Bottles?

If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How much GST applies to Drinking Water in 20-Litre Bottles?

Under HSN 22011010, Drinking Water in 20-Litre Bottles attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Do e‑way bill and e‑invoice apply for Drinking Water in 20-Litre Bottles?

Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### Does packaging or labelling change the GST for Drinking Water in 20-Litre Bottles?

For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil.

## India's trade performance: HSN Code 22011010 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹2 Cr (−47.78% YoY) — 0.0001% of India's total exports
- Imports: ₹28 Cr (+46.38% YoY) — 0.0005% of India's total imports
- Trade balance: −₹26 Cr (Deficit); surplus rank #9751 of 12657 HSN codes
- Share of Sub-Chapter 2201: 37.88% of its exports; import side 66.13%
- Rank within Sub-Chapter 2201: #2 of 4 by export value; import-side #1

### Key metrics

- Export CAGR: 7.86% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7600 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +174.23% in FY 2022-23
- Contribution to Sub-Ch. 2201: 37.88% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 22011010

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 2201 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2201 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1.27 | 0.0001% | — | 41.64% | 9.04 | 0.0003% | — | 47.31% | −7.77 | #7399 |
| FY 2019-20 | 1.75 | 0.0001% | +37.80% | 54.69% | 8.30 | 0.0002% | −8.19% | 43.39% | −6.55 | #7072 |
| FY 2020-21 | 3.46 | 0.0002% | +97.71% | 76.72% | 3.29 | 0.0001% | −60.36% | 34.38% | +0.17 | #6389 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −71.97% | 26.87% | 6.09 | 0.0001% | +85.11% | 59.53% | −5.12 | #8010 |
| FY 2022-23 | 2.66 | 0.0001% | +174.23% | 61.43% | 14.88 | 0.0003% | +144.34% | 68.92% | −12.22 | #7125 |
| FY 2023-24 | 3.83 | 0.0001% | +43.99% | 55.83% | 19.45 | 0.0003% | +30.71% | 63.96% | −15.62 | #6883 |
| FY 2024-25 | 2.00 | 0.0001% | −47.78% | 37.88% | 28.47 | 0.0005% | +46.38% | 66.13% | −26.47 | #7600 |

- CAGR (7-year): exports 7.86%/yr, imports 21.07%/yr (consistently Deficit)

## Key trade insights: HSN Code 22011010 export-import analysis

### Consistent export growth: 7.86% CAGR over 7 years

India's exports under HSN Code 22011010 have grown at a compound annual rate of 7.86% over 7 fiscal years, rising from ₹1.27 Crore in FY 2018-19 to ₹2.00 Crore in FY 2024-25.

### HSN Code 22011010 ranked #7600 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 22011010 ranks #7600 out of 12657 HSN codes by total export value. Within Sub-Chapter 2201, it ranks #2 of 4. By trade surplus, it ranks #9751 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 22011010 exports

The strongest single-year export movement for HSN Code 22011010 was recorded in FY 2022-23, when exports surged by 174.23% over the prior year.

### India records a trade deficit of ₹26.47 Crore in HSN Code 22011010 goods

In FY 2024-25, India's imports of ₹28.47 Cr exceeded exports of ₹2.00 Cr, resulting in a trade deficit of ₹26.47 Crore — ranking #9751 of 12657 by surplus magnitude.

### Import growth of 21.07% CAGR signals rising demand for Drinking Water in 20-Litre Bottles

India's imports under HSN Code 22011010 have grown at 21.07% CAGR, reaching ₹28.47 Crore in FY 2024-25.

### HSN Code 22011010 contributes 37.88% of Sub-Chapter 2201 exports — ranked #2

Among the 4 HSN codes under Sub-Chapter 2201, HSN Code 22011010 ranks #2 by export value — accounting for 37.88% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 66.13% share (rank #1).

## Related HSN Codes in Sub-Chapter 2201

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 22019090: Salted/Dried Vannamei Shrimp (excl. pre-packaged)](https://busy.in/hsn/hsn-22019090/) | ₹2 Cr |
| #2 | HSN Code 22011010: Drinking Water in 20-Litre Bottles (this hsn code) | ₹2 Cr |
| #3 | [HSN Code 22011020: Aerated Water (20L Bottles)](https://busy.in/hsn/hsn-22011020/) | ₹1 Cr |
| — | [HSN Code 22019010: Other \| Ice And Snow](https://busy.in/hsn/hsn-22019010/) | Nil |