HSN Code 22021010 represents Sweetened or Flavoured Aerated Waters under GST classification. This code helps businesses identify Sweetened or Flavoured Aerated Waters correctly for billing, taxation, and trade. With HSN Code 22021010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Sweetened or Flavoured Aerated Waters.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 22021010 relates to the following description.
Beverages, spirits and vinegar
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
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured : Aerated waters
20%
20%
40%
0%
Description of Goods
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured : Aerated waters
Chapter
22 - Beverages, spirits and vinegar
Sub Chapter
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
CGST
20%
SGST
20%
IGST
40%
CESS
0%
Sweetened or Flavoured Aerated Waters does not include products with the following descriptions.
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured : Lemonade
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured : Other
Waters, including mineral waters andaerated waters, containing added sugaror other sweetening matter or flavoured,and other non - alcoholic beverages, notincluding fruit or vegetable juices ofheading 2009 - other : soya milk drinks, whether or not sweetended or flavoured
Waters, including mineral waters andaerated waters, containing added sugaror other sweetening matter or flavoured,and other non - alcoholic beverages, notincluding fruit or vegetable juices ofheading 2009 - other : fruit pulp or fruit juice based drinks
Waters, including mineral waters andaerated waters, containing added sugaror other sweetening matter or flavoured,and other non - alcoholic beverages, notincluding fruit or vegetable juices ofheading 2009 - other : beverages containing milk
Waters, including mineral waters andaerated waters, containing added sugaror other sweetening matter or flavoured,and other non - alcoholic beverages, notincluding fruit or vegetable juices ofheading 2009 - other : other
Other: Non alcoholic beer (other than tender coconut water [and caffeinated beverages])
Other: Non alcoholic beer
Other : Soya milk drinks, whether or not sweetended or flavoured
Other : Fruit pulp or fruit juice based drinks
Other : Fruit pulp or fruit juice based drinks : Cranberry products
Other : Fruit pulp or fruit juice based drinks : Other
Other : Beverages containing milk
Other : Beverages containing milk : Cranberry products
Other : Beverages containing milk : Other
Other : Other (other than tender coconut water [and caffeinated beverages])
Other : Other
Other : Other [Caffeinated Beverages]
Other : Other : Cranberry products
Other : Other : Other
Other : Other : Caffeinated beverages
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured : Lemonade
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured : Other
Waters, including mineral waters andaerated waters, containing added sugaror other sweetening matter or flavoured,and other non - alcoholic beverages, notincluding fruit or vegetable juices ofheading 2009 - other : soya milk drinks, whether or not sweetended or flavoured
Waters, including mineral waters andaerated waters, containing added sugaror other sweetening matter or flavoured,and other non - alcoholic beverages, notincluding fruit or vegetable juices ofheading 2009 - other : fruit pulp or fruit juice based drinks
Waters, including mineral waters andaerated waters, containing added sugaror other sweetening matter or flavoured,and other non - alcoholic beverages, notincluding fruit or vegetable juices ofheading 2009 - other : beverages containing milk
Waters, including mineral waters andaerated waters, containing added sugaror other sweetening matter or flavoured,and other non - alcoholic beverages, notincluding fruit or vegetable juices ofheading 2009 - other : other
Other: Non alcoholic beer (other than tender coconut water [and caffeinated beverages])
Other: Non alcoholic beer
Other : Soya milk drinks, whether or not sweetended or flavoured
Other : Fruit pulp or fruit juice based drinks
Other : Fruit pulp or fruit juice based drinks : Cranberry products
Other : Fruit pulp or fruit juice based drinks : Other
Other : Beverages containing milk
Other : Beverages containing milk : Cranberry products
Other : Beverages containing milk : Other
Other : Other (other than tender coconut water [and caffeinated beverages])
Other : Other
Other : Other [Caffeinated Beverages]
Other : Other : Cranberry products
Other : Other : Other
Other : Other : Caffeinated beverages
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26₹221 Cr
0.0057% of India’s total exports
India’s Imports
FY 2025-26₹9 Cr
0.0001% of India’s total imports
Trade Balance
FY 2025-26₹212 Cr
Surplus rank #1161 of 12872 HSN codes
% of Sub-Chapter 2202
FY 2025-2629.07%
Share of Sub-Chapter 2202’s total exports in FY 2025-26
Import side: 0.38% of Sub-Chapter 2202’s imports
Rank Within Sub-Chapter 2202
FY 2025-26#2 of 18
Position by export value among HSN codes in Sub-Chapter 2202
Import-side rank: #6 of 18
At a glance
25.54%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#1856
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+259.39%
Peak Growth Year
FY 2021-22 · strongest single-year move
29.07%
Contribution to Sub-Ch. 2202
Share of Sub-Chapter 2202 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
+34.67
Exports
44.98 ₹ Cr
0.0020% share
— YoY
26.81% of Sub-Ch. 2202
Imports
10.31 ₹ Cr
0.0003% share
— YoY
1.31% of Sub-Ch. 2202
Balance
+21.67
Exports
29.68 ₹ Cr
0.0013% share
−34.02% YoY
19.83% of Sub-Ch. 2202
Imports
8.01 ₹ Cr
0.0002% share
−22.31% YoY
0.85% of Sub-Ch. 2202
Balance
+36.50
Exports
40.14 ₹ Cr
0.0019% share
+35.24% YoY
23.45% of Sub-Ch. 2202
Imports
3.64 ₹ Cr
0.0001% share
−54.56% YoY
0.47% of Sub-Ch. 2202
Balance
+121.62
Exports
144.26 ₹ Cr
0.0046% share
+259.39% YoY
42.38% of Sub-Ch. 2202
Imports
22.64 ₹ Cr
0.0005% share
+521.98% YoY
1.70% of Sub-Ch. 2202
Balance
+89.58
Exports
142.63 ₹ Cr
0.0039% share
−1.13% YoY
36.47% of Sub-Ch. 2202
Imports
53.05 ₹ Cr
0.0009% share
+134.32% YoY
2.56% of Sub-Ch. 2202
Balance
+71.11
Exports
111.87 ₹ Cr
0.0031% share
−21.57% YoY
22.21% of Sub-Ch. 2202
Imports
40.76 ₹ Cr
0.0007% share
−23.17% YoY
2.37% of Sub-Ch. 2202
Balance
+112.11
Exports
133.97 ₹ Cr
0.0036% share
+19.76% YoY
16.16% of Sub-Ch. 2202
Imports
21.86 ₹ Cr
0.0004% share
−46.37% YoY
1.03% of Sub-Ch. 2202
Balance
+212.18
Exports
221.06 ₹ Cr
0.0057% share
+65.01% YoY
29.07% of Sub-Ch. 2202
Imports
8.88 ₹ Cr
0.0001% share
−59.38% YoY
0.38% of Sub-Ch. 2202
CAGR · 8-Year
Exports
25.54% /yr
Imports
−2.11% /yr
reference, FY 2025-26
Export
₹760.40 Cr
Import
₹2,352.55 Cr
Trade Balance
−1,592.15
India's exports under HSN Code 22021010 have grown at a compound annual rate of 25.54% over 8 fiscal years, rising from ₹44.98 Crore in FY 2018-19 to ₹221.06 Crore in FY 2025-26.
In FY 2025-26, HSN Code 22021010 ranks #1856 out of 12872 HSN codes by total export value. Within Sub-Chapter 2202, it ranks #2 of 18. By trade surplus, it ranks #1161 of 12872.
The strongest single-year export movement for HSN Code 22021010 was recorded in FY 2021-22, when exports surged by 259.39% over the prior year.
In FY 2025-26, India's exports of ₹221.06 Cr exceeded imports of ₹8.88 Cr, resulting in a trade surplus of ₹212.18 Crore — ranking #1161 of 12872 by surplus magnitude.
India's imports under HSN Code 22021010 have grown at −2.11% CAGR, reaching ₹8.88 Crore in FY 2025-26.
Among the 18 HSN codes under Sub-Chapter 2202, HSN Code 22021010 ranks #2 by export value — accounting for 29.07% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 0.38% share (rank #6).
Clear answers to common queries about HSN Code 22021010 and GST compliance.
It includes Sweetened or Flavoured Aerated Waters
Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Sweetened or Flavoured Aerated Waters; Nil for exempt items if applicable).
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.
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.
Under HSN 22021010, Sweetened or Flavoured Aerated Waters attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.