Chapter 22GST Classification
Beverages, Spirits and Vinegar
Covers water, soft drinks, alcohol, and vinegar.
Based on Customs Tariff ActUpdated: December 2025
Total Codes123
Dominant RateWater/Juice drinks: 5-12%. Carbonated/Aerated: 28% + Cess. Alcohol: No GST.
Includes: Water, Soft Drinks, Alcohol...
How to find the correct HSN Code in Chapter 22?
1
Identify Heading: Match your product with the 4-digit headings below.
2
Check Exclusions: Ensure your item isn't listed in the "Excluded" section.
3
Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.
Browse HSN Codes in Chapter 22
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What does Chapter 22 Cover?
Covers water, soft drinks, alcohol, and vinegar.
Included
- Mineral Water
- Aerated Drinks
- Beer/Wine
- Vinegar
Excluded
- Fruit Juice (100%)Go to Ch 20
- Milk DrinksGo to Ch 04
Common Confusions
- • Fruit Juice (Ch 20) vs Fruit Drink (Ch 22): 100% juice is Ch 20. Added water/sugar is Ch 22.
Compliance Notes
- • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
- • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
- • Export/Import: Always use full 8-digit code.
Expert FAQs for Chapter 22
Is Alcohol under GST?
No, subject to State Excise.
Is Soda 28%?
Yes, carbonated drinks attract 28% + Cess.
HSN Classification Framework
HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.