---
title: "2202 HSN Code | HSN Code for Mineral & non-alcoholic beverages in India"
description: "Know more about 2202 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2202 covering Mineral & non-alcoholic beverages."
canonical: "https://busy.in/hsn/sub-chapter-2202/"
---

# HSN Sub-chapter 2202: Mineral & non-alcoholic beverages

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

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

- Current GST rate: 0%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 22021010 | [Aerated waters: SodaPop](https://busy.in/hsn/hsn-22021010/) |
| 22021020 | [Lemonade: LemonFizz](https://busy.in/hsn/hsn-22021020/) |
| 22021090 | [Other flavoured waters: Flavored Water](https://busy.in/hsn/hsn-22021090/) |
| 22029010 | [Fruit Pulp/Juice Based Drinks: Non-Alcoholic](https://busy.in/hsn/hsn-22029010/) |
| 22029020 | [Beverages Containing Milk: Non-Alcoholic](https://busy.in/hsn/hsn-22029020/) |
| 22029030 | [Other Non-Alcoholic Beverages, Flavoured](https://busy.in/hsn/hsn-22029030/) |
| 22029090 | [Grape Spirits in Containers 2 Liters or Less](https://busy.in/hsn/hsn-22029090/) |
| 22029100 | [Non-Alcoholic Beer (Non-Coconut/Caffeinated)](https://busy.in/hsn/hsn-22029100/) |
| 22029910 | [Soya Milk Drinks (Sweetened/Flavored)](https://busy.in/hsn/hsn-22029910/) |
| 22029920 | [Other : Fruit pulp or fruit juice based drinks](https://busy.in/hsn/hsn-22029920/) |
| 22029930 | [Other \| Beverages Containing Milk](https://busy.in/hsn/hsn-22029930/) |
| 22029990 | [Other Beverages: Excluding Tender Coconut Water & Caffeinated](https://busy.in/hsn/hsn-22029990/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 2202 (FY 2024-25)

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

- Exports: ₹829 Cr (+64.59% YoY) — 0.0224% of India's total exports
- Imports: ₹2,120 Cr (+23.07% YoY) — 0.0348% of India's total imports
- Trade balance: −₹1,291 Cr (Deficit); surplus rank #986 of 1233 sub-chapters
- Share of Chapter 22: 21.66% of its exports; import side 18.25%
- Rank within Chapter 22: #2 of 9 by export value; import-side #3

### Key metrics

- Export CAGR: 30.51% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #422 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +98.88% in FY 2021-22
- Contribution to Ch. 22: 21.66% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 2202

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 | 167.77 | 0.0073% | — | 7.37% | 784.34 | 0.0218% | — | 14.23% | −616.57 | #630 |
| FY 2019-20 | 149.70 | 0.0068% | −10.77% | 8.29% | 946.12 | 0.0282% | +20.63% | 16.80% | −796.42 | #650 |
| FY 2020-21 | 171.16 | 0.0080% | +14.34% | 6.51% | 768.62 | 0.0264% | −18.76% | 15.89% | −597.46 | #633 |
| FY 2021-22 | 340.40 | 0.0108% | +98.88% | 14.24% | 1,333.65 | 0.0292% | +73.51% | 20.38% | −993.25 | #562 |
| FY 2022-23 | 391.14 | 0.0108% | +14.91% | 12.97% | 2,072.35 | 0.0360% | +55.39% | 24.35% | −1,681.21 | #569 |
| FY 2023-24 | 503.63 | 0.0139% | +28.76% | 13.47% | 1,722.59 | 0.0307% | −16.88% | 13.47% | −1,218.96 | #521 |
| FY 2024-25 | 828.93 | 0.0224% | +64.59% | 21.66% | 2,119.99 | 0.0348% | +23.07% | 18.25% | −1,291.06 | #422 |

- CAGR (7-year): exports 30.51%/yr, imports 18.02%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 2202 export-import analysis

### Consistent export growth: 30.51% CAGR over 7 years

India's exports under HSN Sub-Chapter 2202 have grown at a compound annual rate of 30.51% over 7 fiscal years, rising from ₹167.77 Crore in FY 2018-19 to ₹828.93 Crore in FY 2024-25.

### HSN Sub-Chapter 2202 ranked #422 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 2202 ranks #422 out of 1233 sub-chapters by total export value. Within Chapter 22, it ranks #2 of 9. By trade surplus, it ranks #986 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 2202 exports

The strongest single-year export movement for HSN Sub-Chapter 2202 was recorded in FY 2021-22, when exports surged by 98.88% over the prior year.

### India records a trade deficit of ₹1,291.06 Crore in HSN Sub-Chapter 2202 goods

In FY 2024-25, India's imports of ₹2,119.99 Cr exceeded exports of ₹828.93 Cr, resulting in a trade deficit of ₹1,291.06 Crore — ranking #986 of 1233 by surplus magnitude.

### Import growth of 18.02% CAGR signals rising demand for Mineral & non-alcoholic beverages

India's imports under HSN Sub-Chapter 2202 have grown at 18.02% CAGR, reaching ₹2,119.99 Crore in FY 2024-25.

### HSN Sub-Chapter 2202 contributes 21.66% of Chapter 22 exports — ranked #2

Among the 9 sub-chapters under Chapter 22, HSN Sub-Chapter 2202 ranks #2 by export value — accounting for 21.66% of the chapter's total exports in FY 2024-25. On the import side, it holds 18.25% share (rank #3).

## 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 (this hsn sub-chapter) | ₹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](https://busy.in/hsn/sub-chapter-2201/) | ₹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 |
| --- | --- |
| 2201 | [Mineral & Aerated Waters](https://busy.in/hsn/sub-chapter-2201/) |
| 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/) |