HSN Codes chevron_right Section 04 chevron_right Chapter 22 chevron_right Sub Chapter 2201

2201 HSN Code: Mineral & Aerated Waters

HSN Sub Chapter 2201 represents Mineral & Aerated Waters under GST classification. This code helps businesses identify Mineral & Aerated Waters correctly for billing, taxation, and trade. With HSN Sub Chapter 2201, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Mineral & Aerated Waters.

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New GST Rate for HSN Code 2201

GST Rate for Mineral & Aerated Waters under HSN Code 2201. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

Chapter No HSN Code HSN Description New GST Rate Old GST Rate
22 2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow 5% 12%

Chapter: 22

Description: 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: 5% Old GST Rate: 12%

Tariff HSN Codes under HSN Sub Chapter 2201

Following Tariff HSN code falls under Mineral & Aerated Waters:

Tariff HSN Description
Mineral waters and aerated waters : Mineral waters (Drinking water packed in 20 litres bottles)
Mineral waters and aerated waters : Mineral waters (other than Drinking water packed in 20 litres bottles)
Mineral waters and aerated waters : Aerated waters (Drinking water packed in 20 litres bottles)
Mineral waters and aerated waters : Aerated waters ( other than Drinking water packed in 20 litres bottles)
Other : Ice and snow
Other: Water [other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] and Non-alcoholic Toddy, Neera including date and palm neera
Other : Other

Mineral waters and aerated waters : Mineral waters (Drinking water packed in 20 litres bottles)

Mineral waters and aerated waters : Mineral waters (other than Drinking water packed in 20 litres bottles)

Mineral waters and aerated waters : Aerated waters (Drinking water packed in 20 litres bottles)

Mineral waters and aerated waters : Aerated waters ( other than Drinking water packed in 20 litres bottles)

Other : Ice and snow

Other: Water [other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] and Non-alcoholic Toddy, Neera including date and palm neera

Other : Other

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Case Laws Related to Sub Chapter 2201

Order Number Description
M/S. Water Health India Private Limited (AAR (Authority For Advance Ruling), Karnataka)
Rashtriya Chemicals And Fertilizers Limited (AAR (Authority For Advance Ruling), Maharashtra)
Chennai Metropolitan Water Supply And Sewerage Board (AAR (Authority For Advance Ruling), Tamil Nadu)
Membrane Filters (I) Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Chennai Water Desalination 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)
Palsana Enviro Protection Ltd (AAR (Authority For Advance Ruling), Gujarat)
Bookwater Tech Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
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)
New Tirupur Area Development Corporation Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Mahindra Splendour Chs Ltd (AAR (Authority For Advance Ruling), Maharashtra)
Rashtriya Chemicals And Fertilizers Limited (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
Nagpur Waste Water Management Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
Nagpur Waste Water Management Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

M/S. Water Health India Private Limited (AAR (Authority For Advance Ruling), Karnataka)

Rashtriya Chemicals And Fertilizers Limited (AAR (Authority For Advance Ruling), Maharashtra)

Chennai Metropolitan Water Supply And Sewerage Board (AAR (Authority For Advance Ruling), Tamil Nadu)

Membrane Filters (I) Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

Chennai Water Desalination 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)

Palsana Enviro Protection Ltd (AAR (Authority For Advance Ruling), Gujarat)

Bookwater Tech Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

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)

New Tirupur Area Development Corporation Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)

Mahindra Splendour Chs Ltd (AAR (Authority For Advance Ruling), Maharashtra)

Rashtriya Chemicals And Fertilizers Limited (AAAR (Appellate Authority For Advance Ruling), Maharashtra)

Nagpur Waste Water Management Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra)

Nagpur Waste Water Management Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

FAQs for Sub Chapter 2201

What products are classified under HSN 2201

It includes Mineral & Aerated Waters

Does MRP, weight or pack size change GST treatment for Mineral & Aerated Waters?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

What should my invoice and records include for Mineral & Aerated Waters?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

Does packaging or branding change how GST applies to Mineral & Aerated Waters?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Mineral & Aerated Waters is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

Do spares or accessories of Mineral & Aerated Waters follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

What are the e‑way bill and e‑invoice points while moving Mineral & Aerated Waters?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

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.

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