HSN Chapter 22
HSN Chapter 22 — Beverages, Spirits And Vinegar
HSN Chapter 22 covers beverages, spirits and vinegar. It contains 9 four-digit headings and 125 HSN codes in total. Below is every heading in Chapter 22 with its GST 2.0 rate (verified against CBIC). Use the search tool for any specific 6- or 8-digit sub-code.
Source: CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025).
HSN codes in Chapter 22
125 codes · GST 2.0 rates per the CBIC GST rate schedule (effective 22 Sep 2025); verified 2026-06-07.
| HSN Code | Description | GST Rate |
|---|---|---|
| 2201 | Waters, Including Natural Or Artificial Mineral Waters And Aerated Waters, Not Containing Added Sugar Or Other Sweetening Matter Nor Flavoured; Ice And Snow | Varies |
| 2202 details | Waters, Including Mineral Waters And Aerated Waters, Containing Added Sugar Or Other Sweetening Matter Or Flavoured, And Other Non Alcoholic Beverages, Not Including Fruit, Nut Or Vegetable Juices Of Heading 2008 | Varies |
| 2203 | Beer Made From Malt | 5% |
| 2204 | Wine Of Fresh Grapes, Including Fortified Wines, Grape Must Other Than That Of Heading 2008 | 5% |
| 2205 | Vermouth And Other Wine Of Fresh Grapes Flavoured With Plants Or Aromatic Substances | 5% |
| 2206 | Other Fermented Beverages (For Example, Cider, Perry, Mead Sake), Mixtures Of Fermented Beverages And Mixtures Of Fermented Beverages And Non-Alcoholic Beverages, Not Elsewhere Specified Or Included | 5% |
| 2207 | Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of 80% Vol. Or Higher, Ethyl Alcohol And Other Spirits, Denatured, Of Any Strength | 18% |
| 2208 | Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages | 5% |
| 2209 | Vinegar And Substitutes For Vinegar Obtained From Acetic Acid | 18% |
Frequently Asked Questions
What products are in HSN Chapter 22?
Chapter 22 covers beverages, spirits and vinegar, spanning 9 headings and 125 HSN codes.
What is the GST rate for Chapter 22 goods?
GST rates vary by specific code under GST 2.0 (Nil, 5%, 18% or 40%). See the rate against each heading above, or search the exact 8-digit code in the HSN Code Finder.
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