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HSN Codes and GST Rates of Chapter 22

BEVERAGES, SPIRITS AND VINEGAR


(HSN Codes as per First Schedule To Customs Tariff Act, 1975)

HSN Code HSN Description GST Rate

Chapter 22

 		BEVERAGES, SPIRITS AND VINEGAR

2201

 		Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow

220110

 		- Mineral waters and aerated waters :

22011010

 		--- Mineral waters

22011020

 		--- Aerated waters

220190

 		- Other:

22019010

 		--- Ice and snow

22019090

 		--- Other

2202

 		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 2009

220210

 		- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured:

22021010

 		--- Aerated waters

22021020

 		--- Lemonade

22021090

 		--- Other

- Other:

22029100

 		-- Non-alcoholic beer

220299

 		-- Other:

22029910

 		--- Soya milk drinks, whether or not sweetened or flavoured

22029920

 		--- Fruit pulp or fruit juice based drinks

22029930

 		--- Beverages containing milk

22029990

 		--- Other

22030000

 		Beer made from malt

2204

 		Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009

22041000

 		- Sparkling wine

- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:

220421

 		-- In containers holding 2 l or less:

22042110

 		--- Port and other red wines

22042120

 		--- Sherry and other white wines

22042190

 		--- Other

220422

 		-- In containers holding more than 2 l but not more than 10 l:

22042210

 		--- Port and other red wines

22042220

 		--- Sherry and other white wines

22042290

 		--- Other

220429

 		-- Other:

22042910

 		--- Port and other red wines

22042920

 		--- Sherry and other white wines

22042990

 		--- Other

22043000

 		- Other grape must

2205

 		Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances

22051000

 		- In containers holding 2 l or less

22059000

 		- Other

22060000

 		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

2207

 		Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength

220710

 		- Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher:

--- Rectified spirit:

22071011

 		--- Concentrates of alcoholic beverages

22071012

 		---- Spirits for industrial use

22071019

 		--- Other

22071090

 		--- Other

22072000

 		- Ethyl alcohol and other spirits, denatured, of any strength

2208

 		Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liquors and other spirituous beverages

220820

 		- Spirits obtained by distilling grape wine or grape marc:

--- In containers holding 2 l or less :

22082011

 		---- Brandy

22082019

 		---- Other

--- Other:

22082091

 		---- Brandy

22082099

 		---- Other

220830

 		- Whiskies:

--- In containers holding 2 l or less :

22083011

 		---- Bourbon whiskey

22083012

 		---- Scotch

22083013

 		---- Blended

22083019

 		---- Other

--- Other:

22083091

 		---- Bourbon whiskey

22083092

 		---- Scotch

22083093

 		---- Blended

22083099

 		---- Other

220840

 		- Rum and other spirits obtained by distilling fermented sugarcane products :

--- In containers holding 2 l or less :

22084011

 		---- Rum

22084012

 		---- Other

--- Other:

22084091

 		---- Rum

22084092

 		---- Other

220850

 		- Gin and Geneva :

--- In containers holding 2 l or less :

22085011

 		---- Gin

22085012

 		---- Geneva

22085091

 		---- Gin

22085092

 		---- Geneva

22086000

 		- Vodka

220870

 		- Liquors and cordials :

--- In containers holding 2 l or less :

22087011

 		---- Liquors

22087012

 		---- Cordials

--- Other:

22087091

 		---- Liquors

22087092

 		---- Cordials

220890

 		- Other:

--- In containers holding 2 l or less :

22089011

 		---- Tequila

22089012

 		---- Indenatured ethyl alcohol

22089019

 		---- Other

--- Other:

22089091

 		---- Tequila

22089092

 		---- Indenatured ethyl alcohol

22089099

 		---- Other

2209

 		Vinegar and substitutes for vinegar obtained from acetic acid

220900

 		- Vinegar and substitutes for vinegar obtained from acetic acid:

22090010

 		--- Brewed vinegar

22090020

 		--- Synthetic vinegar

22090090

 		--- Other
24
Apr
S
M
T
W
T
F
S
24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)