HSN code directory
HSN Code 2202: Waters, including mineral waters and aerated waters
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
All 8-digit HSN codes under this heading
| HSN code | Description |
|---|---|
| 22021010 | Waters, including mineral waters and aeratedwaters, containing added sugar or othersweetening matter or flavoured: aerated waters |
| 22021020 | Waters, including mineral waters and aeratedwaters, containing added sugar or othersweetening matter or flavoured: lemonade |
| 22021090 | Waters, including mineral waters and aeratedwaters, containing added sugar or othersweetening matter or flavoured: other |
| 22029010 | Other: soya milk drinks, whether or not sweetended or flavoured |
| 22029020 | Other: fruit pulp or fruit juice based drinks |
| 22029030 | Other: beverages containing milk |
| 22029090 | Other: other |
GST rate guide for this chapter
Packaged drinking water (20-litre bottles) is taxed at 5%, and other packaged water also at 5%. Aerated, sugar-added and caffeinated beverages attract 40%. Alcoholic liquor for human consumption is outside GST.
Browse the full HSN code list or search any HSN or SAC code.
GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.
Frequently asked questions
How many digits of the HSN code must I show on a GST invoice?
Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.
What is the difference between an HSN heading and an 8-digit HSN code?
The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.
What happens if I use the wrong HSN code?
A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.
Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.