HSN Codes chevron_right Section 04 chevron_right Chapter 22 chevron_right Sub Chapter 2202

2202 HSN Code: Mineral & non-alcoholic beverages

HSN Sub Chapter 2202 represents Mineral & non-alcoholic beverages under GST classification. This code helps businesses identify Mineral & non-alcoholic beverages correctly for billing, taxation, and trade. With HSN Sub Chapter 2202, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Mineral & non-alcoholic beverages.

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New GST Rate for HSN Code 2202

GST Rate for Mineral & non-alcoholic beverages under HSN Code 2202. 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 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 0% 18%

Chapter: 22

Description: 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

New GST Rate: 0% Old GST Rate: 18%

Tariff HSN Codes under HSN Sub Chapter 2202

Following Tariff HSN code falls under Mineral & non-alcoholic beverages:

Tariff HSN Description
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured : Aerated waters
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 : Beverages containing milk
Other : Other (other than tender coconut water [and caffeinated beverages])
Other : Other
Other : Other [Caffeinated Beverages]

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured : Aerated waters

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 : Beverages containing milk

Other : Other (other than tender coconut water [and caffeinated beverages])

Other : Other

Other : Other [Caffeinated Beverages]

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Case Laws Related to Sub Chapter 2202

Order Number Description
Rich Dairy Products (India) Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Mohammed Hasabhai Karbalai (AAR (Authority For Advance Ruling), Gujarat)
M/S. Universal Import Export (AAR (Authority For Advance Ruling), Gujarat)
Dakshina Kannada Co-op. Milk Producers Union Ltd (AAR (Authority For Advance Ruling), Karnataka)
Pepsico (India) Holdings Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Abdul Aziz, M/S. Glow Worm Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)
M/S. Karnataka Co-operative Milk Producers Federation Ltd. (Formerly Known As Kmf) (AAAR (Appellate Authority For Advance Ruling), Karnataka)
K. Pazhanan, M/S. S.D. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)
Krishna Bhavan Foods And Sweets (AAR (Authority For Advance Ruling), Tamil Nadu)
Hindustan Coca-cola Beverages Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)
Britannia Industries Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
United Breweries Limited (AAR (Authority For Advance Ruling), Karnataka)
Hindustan Coca Cola Private Limited (Kerala High Court, Kerala)
Madurai Famous Jigarthanda Llp (AAR (Authority For Advance Ruling), Tamil Nadu)
M/S. S.P. Jeyapragasam (Huf) (AAR (Authority For Advance Ruling), Tamil Nadu)
M/S. Kalis Sparkling Water Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
M/S. Tirumala Milk Products Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
Rich Dairy Products (India) Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Kuttappamoothan Swaminathan (AAAR (Appellate Authority For Advance Ruling), Kerala)
Tirumala Milk Products Pvt Ltd (AAAR (Appellate Authority For Advance Ruling), Andhra Pradesh)
Karnataka Co-operative Milk Producers Federation Ltd. (Formerly Known As Kmf) (AAR (Authority For Advance Ruling), Karnataka)
Gujarat Co-operative Milk Marketing Federation Ltd. (AAR (Authority For Advance Ruling), Gujarat)
M/S Sri Chakra Milk Products Llp (AAR (Authority For Advance Ruling), Andhra Pradesh)
Tamil Nadu Co- Operative Milk Producers Federation Limited (Madras High Court, Tamil Nadu)
Hr Food Processing (P) Ltd (AAR (Authority For Advance Ruling), Jharkhand)
Kalis Sparkling Water Private Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Hindustan Coca-cola Beverages Private Limited (AAR (Authority For Advance Ruling), Gujarat)
Vadilal Industries Ltd. (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Nagappan Moothan Thulaseedharan, M/S. N.V. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)
Britannia Industries Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Vadilal Industries Ltd (AAR (Authority For Advance Ruling), Gujarat)
Gujarat Co-operative Milk Marketing Federation Ltd (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Mohanan, M/S. Aswani Chips & Bakers (AAAR (Appellate Authority For Advance Ruling), Kerala)
DAILY FRESH FRUITS INDIA PRIVATE LIMITED (Kerala High Court, Kerala)

Rich Dairy Products (India) Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)

Mohammed Hasabhai Karbalai (AAR (Authority For Advance Ruling), Gujarat)

M/S. Universal Import Export (AAR (Authority For Advance Ruling), Gujarat)

Dakshina Kannada Co-op. Milk Producers Union Ltd (AAR (Authority For Advance Ruling), Karnataka)

Pepsico (India) Holdings Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

Abdul Aziz, M/S. Glow Worm Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)

M/S. Karnataka Co-operative Milk Producers Federation Ltd. (Formerly Known As Kmf) (AAAR (Appellate Authority For Advance Ruling), Karnataka)

K. Pazhanan, M/S. S.D. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)

Krishna Bhavan Foods And Sweets (AAR (Authority For Advance Ruling), Tamil Nadu)

Hindustan Coca-cola Beverages Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)

Britannia Industries Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

United Breweries Limited (AAR (Authority For Advance Ruling), Karnataka)

Hindustan Coca Cola Private Limited (Kerala High Court, Kerala)

Madurai Famous Jigarthanda Llp (AAR (Authority For Advance Ruling), Tamil Nadu)

M/S. S.P. Jeyapragasam (Huf) (AAR (Authority For Advance Ruling), Tamil Nadu)

M/S. Kalis Sparkling Water Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

M/S. Tirumala Milk Products Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)

Rich Dairy Products (India) Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

Kuttappamoothan Swaminathan (AAAR (Appellate Authority For Advance Ruling), Kerala)

Tirumala Milk Products Pvt Ltd (AAAR (Appellate Authority For Advance Ruling), Andhra Pradesh)

Karnataka Co-operative Milk Producers Federation Ltd. (Formerly Known As Kmf) (AAR (Authority For Advance Ruling), Karnataka)

Gujarat Co-operative Milk Marketing Federation Ltd. (AAR (Authority For Advance Ruling), Gujarat)

M/S Sri Chakra Milk Products Llp (AAR (Authority For Advance Ruling), Andhra Pradesh)

Tamil Nadu Co- Operative Milk Producers Federation Limited (Madras High Court, Tamil Nadu)

Hr Food Processing (P) Ltd (AAR (Authority For Advance Ruling), Jharkhand)

Kalis Sparkling Water Private Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)

Hindustan Coca-cola Beverages Private Limited (AAR (Authority For Advance Ruling), Gujarat)

Vadilal Industries Ltd. (AAAR (Appellate Authority For Advance Ruling), Gujarat)

Nagappan Moothan Thulaseedharan, M/S. N.V. Chips (AAAR (Appellate Authority For Advance Ruling), Kerala)

Britannia Industries Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)

Vadilal Industries Ltd (AAR (Authority For Advance Ruling), Gujarat)

Gujarat Co-operative Milk Marketing Federation Ltd (AAAR (Appellate Authority For Advance Ruling), Gujarat)

Mohanan, M/S. Aswani Chips & Bakers (AAAR (Appellate Authority For Advance Ruling), Kerala)

DAILY FRESH FRUITS INDIA PRIVATE LIMITED (Kerala High Court, Kerala)

FAQs for Sub Chapter 2202

What products are classified under HSN 2202

It includes Mineral & non-alcoholic beverages

Any import/export nuance for Mineral & non-alcoholic beverages?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

What are the e‑way bill and e‑invoice points while moving Mineral & non-alcoholic beverages?

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.

How should I document Mineral & non-alcoholic beverages sent for job work?

Use a delivery challan for sending Mineral & non-alcoholic beverages to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

Can I claim ITC on inputs and services used for Mineral & non-alcoholic beverages?

If your outward supply of Mineral & non-alcoholic beverages is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

Does MRP, weight or pack size change GST treatment for Mineral & non-alcoholic beverages?

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.

If I repair and return Mineral & non-alcoholic beverages, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

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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