---
title: "2201 HSN Code | HSN Code for Mineral & Aerated Waters in India"
description: "Know more about 2201 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2201 covering Mineral & Aerated Waters."
canonical: "https://busy.in/hsn/sub-chapter-2201/"
---

# HSN Sub-chapter 2201: Mineral & Aerated Waters

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

Part of [Chapter 22: Beverages, Spirits and Vinegar](https://busy.in/hsn/chapter-22/).

- Current GST rate: 5%
- Earlier GST rate: 12%

## HSN codes

| Code | Title |
| --- | --- |
| 22011010 | [Drinking Water in 20-Litre Bottles](https://busy.in/hsn/hsn-22011010/) |
| 22011020 | [Aerated Water (20L Bottles)](https://busy.in/hsn/hsn-22011020/) |
| 22019010 | [Other \| Ice And Snow](https://busy.in/hsn/hsn-22019010/) |
| 22019090 | [Salted/Dried Vannamei Shrimp (excl. pre-packaged)](https://busy.in/hsn/hsn-22019090/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 2201 (FY 2024-25)

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

- Exports: ₹5 Cr (−23.03% YoY) — 0.0001% of India's total exports
- Imports: ₹43 Cr (+41.57% YoY) — 0.0007% of India's total imports
- Trade balance: −₹38 Cr (Deficit); surplus rank #649 of 1233 sub-chapters
- Share of Chapter 22: 0.14% of its exports; import side 0.37%
- Rank within Chapter 22: #7 of 9 by export value; import-side #6

### Key metrics

- Export CAGR: 9.58% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1085 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +58.43% in FY 2023-24
- Contribution to Ch. 22: 0.14% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 2201

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 Ch. 22 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 22 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 3.05 | 0.0001% | — | 0.13% | 19.11 | 0.0005% | — | 0.35% | −16.06 | #1083 |
| FY 2019-20 | 3.20 | 0.0001% | +4.92% | 0.18% | 19.13 | 0.0006% | +0.10% | 0.34% | −15.93 | #1075 |
| FY 2020-21 | 4.51 | 0.0002% | +40.94% | 0.17% | 9.57 | 0.0003% | −49.97% | 0.20% | −5.06 | #1056 |
| FY 2021-22 | 3.61 | 0.0001% | −19.96% | 0.15% | 10.23 | 0.0002% | +6.90% | 0.16% | −6.62 | #1084 |
| FY 2022-23 | 4.33 | 0.0001% | +19.94% | 0.14% | 21.59 | 0.0004% | +111.05% | 0.25% | −17.26 | #1083 |
| FY 2023-24 | 6.86 | 0.0002% | +58.43% | 0.18% | 30.41 | 0.0005% | +40.85% | 0.24% | −23.55 | #1063 |
| FY 2024-25 | 5.28 | 0.0001% | −23.03% | 0.14% | 43.05 | 0.0007% | +41.57% | 0.37% | −37.77 | #1085 |

- CAGR (7-year): exports 9.58%/yr, imports 14.49%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 2201 export-import analysis

### Consistent export growth: 9.58% CAGR over 7 years

India's exports under HSN Sub-Chapter 2201 have grown at a compound annual rate of 9.58% over 7 fiscal years, rising from ₹3.05 Crore in FY 2018-19 to ₹5.28 Crore in FY 2024-25.

### HSN Sub-Chapter 2201 ranked #1085 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 2201 ranks #1085 out of 1233 sub-chapters by total export value. Within Chapter 22, it ranks #7 of 9. By trade surplus, it ranks #649 of 1233.

### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 2201 exports

The strongest single-year export movement for HSN Sub-Chapter 2201 was recorded in FY 2023-24, when exports surged by 58.43% over the prior year.

### India records a trade deficit of ₹37.77 Crore in HSN Sub-Chapter 2201 goods

In FY 2024-25, India's imports of ₹43.05 Cr exceeded exports of ₹5.28 Cr, resulting in a trade deficit of ₹37.77 Crore — ranking #649 of 1233 by surplus magnitude.

### Import growth of 14.49% CAGR signals rising demand for Mineral & Aerated Waters

India's imports under HSN Sub-Chapter 2201 have grown at 14.49% CAGR, reaching ₹43.05 Crore in FY 2024-25.

### HSN Sub-Chapter 2201 contributes 0.14% of Chapter 22 exports — ranked #7

Among the 9 sub-chapters under Chapter 22, HSN Sub-Chapter 2201 ranks #7 by export value — accounting for 0.14% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.37% share (rank #6).

## Related Sub-Chapters in Chapter 22

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 2208: Spirituous Beverages](https://busy.in/hsn/sub-chapter-2208/) | ₹2,073 Cr |
| #2 | [HSN Sub-Chapter 2202: Mineral & non-alcoholic beverages](https://busy.in/hsn/sub-chapter-2202/) | ₹829 Cr |
| #3 | [HSN Sub-Chapter 2207: Undenatured Ethyl Alcohol](https://busy.in/hsn/sub-chapter-2207/) | ₹507 Cr |
| #4 | [HSN Sub-Chapter 2203: Beer made from malt](https://busy.in/hsn/sub-chapter-2203/) | ₹354 Cr |
| #5 | [HSN Sub-Chapter 2204: Wine & grape must](https://busy.in/hsn/sub-chapter-2204/) | ₹49 Cr |
| #6 | [HSN Sub-Chapter 2209: Acetic acid vinegar](https://busy.in/hsn/sub-chapter-2209/) | ₹7 Cr |
| #7 | HSN Sub-Chapter 2201: Mineral & Aerated Waters (this hsn sub-chapter) | ₹5 Cr |
| #8 | [HSN Sub-Chapter 2205: Flavoured wines & vermouth](https://busy.in/hsn/sub-chapter-2205/) | ₹1 Cr |
| #9 | [HSN Sub-Chapter 2206: Fermented Beverages](https://busy.in/hsn/sub-chapter-2206/) | < ₹1 Crore |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 2202 | [Mineral & non-alcoholic beverages](https://busy.in/hsn/sub-chapter-2202/) |
| 2203 | [Beer made from malt](https://busy.in/hsn/sub-chapter-2203/) |
| 2204 | [Wine & grape must](https://busy.in/hsn/sub-chapter-2204/) |
| 2205 | [Flavoured wines & vermouth](https://busy.in/hsn/sub-chapter-2205/) |
| 2206 | [Fermented Beverages](https://busy.in/hsn/sub-chapter-2206/) |
| 2207 | [Undenatured Ethyl Alcohol](https://busy.in/hsn/sub-chapter-2207/) |
| 2208 | [Spirituous Beverages](https://busy.in/hsn/sub-chapter-2208/) |
| 2209 | [Acetic acid vinegar](https://busy.in/hsn/sub-chapter-2209/) |