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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