What products are classified under HSN 2201
It includes 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.
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
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
It includes 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.
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.
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.
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.
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.
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.