Quick classification guide
4-digit heading: Pick the broad category (e.g. 2201).
Inclusions/exclusions: Confirm your product matches.
Rate check: Verify the latest notifications before filing.
Browse HSN codes in Chapter 22
Next steps
If you’re unsure about the chapter, use the global search and compare descriptions.
Jump to nearby chapters to avoid wrong classification (common GST mistake).
After finalizing your HSN, generate a clean rate card for shop display or staff reference.
Not legal advice • Always verify before filing • Last reviewed: 22 Jan 2026
Analysis of Chapter 22
Beverages, Spirits, Vinegar. Water (packed) is 18%. Aerated drinks are 28% + Cess.
Included
- Mineral Water
- Aerated Drinks
- Beer/Wine
- Vinegar
Excluded
- Fruit Juice (100%)Go to Ch 20
- Milk DrinksGo to Ch 04
Expert insights
Alcohol for human consumption is OUT of GST (State Excise applies). Industrial Alcohol is in GST.
- • Fruit Juice (Ch 20) vs Fruit Drink (Ch 22): 100% juice is Ch 20. Added water/sugar is Ch 22.
Compliance checklist
- • 4-digit HSN: turnover-based rules apply (B2B often needs HSN).
- • 6-digit HSN: typically required beyond higher turnover thresholds.
- • Export/Import: use full code as per customs documents.
FAQs for Chapter 22
Is Alcohol under GST?▾
No, subject to State Excise.
Is Soda 28%?▾
Yes, carbonated drinks attract 28% + Cess.
Sources & accuracy
General GST guidance, return filing references, and updates.
Rates, exemptions, and clarifications may change via notifications/circulars.
Use chapter notes/headings to avoid misclassification.
Last reviewed: 22 Jan 2026. How we update content + sources.
Not legal advice • Always verify before filing • Page URLs use your deployed site base.