HSN 22: Beverages, spirits and vinegar
HSN code 22 covers: Beverages, spirits and vinegar.
After the 22 Sep 2025 reform most goods fall under 5% or 18% GST (a few sin/luxury items are 40%). We don't show an exact rate for this specific code because it isn't verified — check the CBIC rate finder or your CA, then enter that rate when you invoice.
Rates were revised in the 22 Sep 2025 GST reform (now a two-slab 5% / 18% structure for most goods, with a 40% slab for sin/luxury items). This is a reference, not tax advice — confirm the exact rate for your specific item with your CA.
Headings under chapter 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
- 2202 — Waters, including mineral and aerated waters, containing added sugar or sweetening matter, flavoured; other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading no. 2009
- 2203 — Beer made from malt
- 2204 — Wine of fresh grapes, including fortified wines; grape must other than that of heading no. 2009
- 2205 — Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances
- 2206 — Fermented beverages, n.e.c. in chapter 22; (e.g. cider, perry, mead, sake)
- 2207 — Ethyl alcohol, undenatured; of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength
- 2208 — Ethyl alcohol, undenatured; of an alcoholic strength by volume of less than 80% volume; spirits, liqueurs and other spirituous beverages
- 2209 — Vinegar and substitutes for vinegar obtained from acetic acid
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