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 purposes. 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

22

HSN Code

2202

HSN 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 %
Exempted

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 2202

Following tariff HSN codes fall under Mineral & non-alcoholic beverages.

Tariff HSN

22021010

Description

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

Tariff HSN

22021020

Description

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

Tariff HSN

22021090

Description

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

Tariff HSN

22029010

Description

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

Tariff HSN

22029020

Description

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

Tariff HSN

22029030

Description

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

Tariff HSN

22029090

Description

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

Tariff HSN

22029100

Description

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

Tariff HSN

22029100

Description

Other: Non alcoholic beer

Tariff HSN

22029910

Description

Other : Soya milk drinks, whether or not sweetended or flavoured

Tariff HSN

22029920

Description

Other : Fruit pulp or fruit juice based drinks

Tariff HSN

22029930

Description

Other : Beverages containing milk

Tariff HSN

22029990

Description

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

Tariff HSN

22029990

Description

Other : Other

Tariff HSN

22029990

Description

Other : Other [Caffeinated Beverages]

India’s Trade Performance — HSN Sub-Chapter 2202 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹829 Cr

+64.59% vs FY 2023-24

0.0224% of India’s total exports

India’s Imports

FY 2024-25

₹2,120 Cr

+23.07% vs FY 2023-24

0.0348% of India’s total imports

Trade Balance

FY 2024-25

−₹1,291 Cr

Trade Deficit

Surplus rank #986 of 1233 subchapters

% of Chapter 22

FY 2024-25

21.66%

Share of Chapter 22’s total exports in FY 2024-25

Import side: 18.25% of Chapter 22’s imports

Rank Within Chapter 22

FY 2024-25

#2 of 9

Position by export value among subchapters in Chapter 22

Import-side rank: #3 of 9

At a glance

30.51%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#422

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+98.88%

Peak Growth Year

FY 2021-22 · strongest single-year move

21.66%

Contribution to Ch. 22

Share of Chapter 22 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #630

Balance

−616.57

Exports

167.77 ₹ Cr

0.0073% share

— YoY

7.37% of Ch. 22

Imports

784.34 ₹ Cr

0.0218% share

— YoY

14.23% of Ch. 22

FY 2019-20 Exp. Rank #650

Balance

−796.42

Exports

149.70 ₹ Cr

0.0068% share

−10.77% YoY

8.29% of Ch. 22

Imports

946.12 ₹ Cr

0.0282% share

+20.63% YoY

16.80% of Ch. 22

FY 2020-21 Exp. Rank #633

Balance

−597.46

Exports

171.16 ₹ Cr

0.0080% share

+14.34% YoY

6.51% of Ch. 22

Imports

768.62 ₹ Cr

0.0264% share

−18.76% YoY

15.89% of Ch. 22

FY 2021-22 Exp. Rank #562

Balance

−993.25

Exports

340.40 ₹ Cr

0.0108% share

+98.88% YoY

14.24% of Ch. 22

Imports

1,333.65 ₹ Cr

0.0292% share

+73.51% YoY

20.38% of Ch. 22

FY 2022-23 Exp. Rank #569

Balance

−1,681.21

Exports

391.14 ₹ Cr

0.0108% share

+14.91% YoY

12.97% of Ch. 22

Imports

2,072.35 ₹ Cr

0.0360% share

+55.39% YoY

24.35% of Ch. 22

FY 2023-24 Exp. Rank #521

Balance

−1,218.96

Exports

503.63 ₹ Cr

0.0139% share

+28.76% YoY

13.47% of Ch. 22

Imports

1,722.59 ₹ Cr

0.0307% share

−16.88% YoY

13.47% of Ch. 22

FY 2024-25 Exp. Rank #422

Balance

−1,291.06

Exports

828.93 ₹ Cr

0.0224% share

+64.59% YoY

21.66% of Ch. 22

Imports

2,119.99 ₹ Cr

0.0348% share

+23.07% YoY

18.25% of Ch. 22

CAGR · 7-Year

Exports

30.51% /yr

Imports

18.02% /yr

Consistently Deficit
Chapter 22 total

reference, FY 2024-25

Export

₹3,826.42 Cr

Import

₹11,616.45 Cr

Trade Balance

−7,790.03

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 2202 ranks #422 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 2202 and GST compliance.

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.

Explore More HSN Codes from Chapter 22