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HSN 2202Varies (0%–28%) GSTITC BlockedRCM: Check notificationsLast reviewed: 22 Jan 2026

WATERS

GST rate for HSN 2202 is Varies (0%–28%). This heading includes multiple items with different GST rates. Select a specific sub-code below to use the calculator and invoice examples.

Quick summary
TypeGoods
Intra-state splitVaries by sub-code
Inter-stateVaries by sub-code
Tip: Compare nearby headings and chapter notes to avoid wrong classification.

GST Rate for HSN 2202

Varies (0%–28%)

Rate Varies by Sub-heading

This HSN heading contains multiple items with different GST rates. Please select a specific code in the table below for the exact rate.

View sub-codes

Specific items under 2202

HSN CodeDescriptionGST Rate
220210WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED :28%
220290Other0%
220291NON ALCOHOLIC BEER0%
220299OTHER:0%
22021010AERATED WATERS0%
22021020LEMONADE0%
22021090OTHER0%
22029010WATERS, 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 FLAVOURED0%
22029020WATERS, 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 DRINKS0%
22029030WATERS, 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 MILK0%
22029090WATERS, 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 : OTHER0%
22029100Non alcoholic beer18%
22029910SOYA MILK DRINKS, WHETHER OR NOT SWEETENED12%
22029920FRUIT PULP OR FRUIT JUICE BASED DRINK12%
22029930Beverages containing milk12%
22029990Other0%
Tip: For invoice use, pick the closest 8-digit code above to get the exact GST rate and split.

Calculation needs a specific sub-code

This heading includes multiple GST rates. Select a specific 8-digit HSN code above to use the calculator and see invoice examples.

View 8-digit codes

Invoice example needs an exact HSN

Because the GST rate varies within this heading, choose a specific 8-digit HSN from the table above to generate invoice-ready numbers.

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Compliance pointers (ITC / RCM / classification)

ITC hint

Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.

ITC Blocked

ITC is BLOCKED on beverages supplied for personal consumption or free distribution.

RCM / special cases

Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.

No chapter-level RCM note found. Still verify based on notification + supplier category.
Classification checks
  • •Compare adjacent headings within Chapter 22 before finalizing.
  • •Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
  • •For services (99), place-of-supply can change whether IGST/CGST+SGST applies.

FAQs for HSN 2202

What is the GST rate for HSN 2202?▾

GST rate for HSN 2202 is Varies (0%–28%). Always verify the latest CBIC/GST notifications for changes.

Is HSN mandatory on invoices?▾

HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.

How do I use this code on an invoice?▾

This HSN heading contains multiple items with different GST rates. Select a specific 6/8-digit HSN from the table below before using an invoice percentage.

Does ITC apply for this HSN?▾

ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.

Can Reverse Charge (RCM) apply here?▾

RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.

What if I pick the wrong HSN?▾

Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.

Sources & accuracy

Not legal advice • Always verify before filing • Page URL uses your deployed site base (no localhost leaks).

Next steps after choosing HSN 2202