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- Updated on : September 19, 2025
HSN Chapter 22: Beverages, Spirits & Vinegar Classification & GST India
HSN Code & GST Rate for Non-alcoholic Beverages, Spirit & Vinegar - Chapter 22
HSN Chapter 22 underwent revolutionary transformation in the September 2025 GST reforms, with most beverages, waters, and non-alcoholic drinks moving to a uniform 5% GST rate. This historic change eliminates much of the complex multi-tier structure that previously ranged from 0% to 28%, significantly benefiting beverage manufacturers, restaurants, hotels, and consumers across mineral water, fruit drinks, and specialty beverages.
Key Classification Factors for Beverages & Spirits GST Rates
- Simplified Rate Structure: Most beverages at 5% GST with limited exceptions
- Consumer Benefits: Major cost reduction for everyday beverages
- Industry Relief: Beverage manufacturers gain significant competitive advantages
- Hospitality Sector Boost: Lower input costs for restaurants and hotels
Complete HSN Code Table: Beverages, Spirits & Vinegar (Chapter 22)
| GST Rate | Product Description | HSN Code | Export/Import HSN Codes |
|---|---|---|---|
| 5% | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured | 2201 | 22011010, 22011020, 22019090 |
| 5% | Ice and snow | 220190 | 22019010 |
| 5% | Plant-based milk drinks, ready for direct consumption as beverages | 220299 | 22029990 |
| 5% | Soya milk drinks, whether or not sweetened or flavoured | 2202 99 10 | 22029910 |
| 5% | Fruit pulp or fruit juice based drinks (other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice) | 2202 99 20 | 22029920 |
| 5% | Beverages containing milk | 2202 99 30 | 22029930 |
| 5% | Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol) | 2207 | 22071011, 22071019, 22071090, 22072000 |
| 18% | Ethyl alcohol and other spirits, denatured, of any strength (other than ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit) | 2207 | 22071011, 22071019, 22071090, 22072000 |
| 18% | Vinegar and substitutes for vinegar obtained from acetic acid | 2209 | 22090010, 22090020, 22090090 |
🥤 Revolutionary September 2025 GST Transformation for Beverage Industry:
- Historic Simplification: Most Chapter 22 beverages moved from complex multi-tier structure to uniform 5% GST
- Consumer Affordability: Mineral water, fruit drinks, and specialty beverages now significantly more affordable
- Industry-Wide Relief: Beverage manufacturers save significantly on final product pricing and competitiveness
- Hospitality Benefits: Major cost reduction for restaurants, hotels, and cafes using beverages as inputs
- Health Drink Support: Plant-based drinks, soya milk, and fruit juice-based beverages at favorable rates
- Export Competitiveness: Indian beverage industry gains significant cost advantage in global markets
- Small Business Support: Local beverage manufacturers and distributors gain major cost advantages
- Compliance Simplification: Fewer rate categories eliminate classification disputes and reduce administrative burden
- Environmental Benefits: Lower rates on healthy and sustainable beverage alternatives
🧊 Universal 5% GST Rate Examples:
💧 Water & Basic Beverages (All at 5%):
- Mineral Water (HSN 2201): 5% GST - natural and artificial mineral waters
- Aerated Water (HSN 2201): 5% GST - carbonated water without added sugar or flavoring
- Ice Cubes (HSN 220190): 5% GST - commercial ice and snow products
- Packaged Drinking Water (HSN 2201): 5% GST - purified and treated water
🥛 Specialty Milk Drinks (All at 5%):
- Soya Milk Drinks (HSN 220299): 5% GST - plant-based milk alternatives
- Almond Milk Drinks (HSN 220299): 5% GST - nut-based beverages
- Oat Milk Beverages (HSN 220299): 5% GST - grain-based milk alternatives
- Flavored Milk Drinks (HSN 220299): 5% GST - beverages containing dairy milk
🧃 Fruit & Juice Drinks (All at 5%):
- Fruit Pulp Drinks (HSN 220299): 5% GST - mango, orange, apple pulp-based drinks
- Mixed Fruit Beverages (HSN 220299): 5% GST - multi-fruit juice combinations
- Natural Fruit Drinks (HSN 220299): 5% GST - fresh fruit-based beverages
- Coconut Water Drinks (HSN 220299): 5% GST - natural and processed coconut beverages
🏭 Industrial & Chemical Products (Mixed Rates):
- Fuel Ethanol (HSN 2207): 5% GST - ethyl alcohol for blending with petrol
- Industrial Ethanol (HSN 2207): 18% GST - denatured spirits for industrial use
- Food Grade Vinegar (HSN 2209): 18% GST - acetic acid-based products
- Industrial Chemicals (HSN 2209): 18% GST - acetic acid substitutes
Frequently Asked Questions (FAQs)
What are the GST rates for beverages, water, and spirits under Chapter 22 after September 2025?
Most beverages under HSN Chapter 22 now attract a uniform 5% GST rate (2.5% CGST + 2.5% SGST) as per the September 2025 GST reforms. This includes mineral water, fruit drinks, soya milk drinks, milk beverages, and plant-based drinks. Industrial spirits and vinegar remain at 18% GST while ethyl alcohol for fuel blending is at 5%.
Which beverages are covered under the new 5% GST rate in Chapter 22?
Key beverages at 5% GST include: mineral and aerated waters (2201), ice and snow (220190), plant-based milk drinks (220299), soya milk drinks (220299), fruit juice-based drinks (220299), and beverages containing milk (220299). Industrial ethyl alcohol for fuel also attracts 5% GST.
What was the major change in Chapter 22 GST rates in September 2025?
The September 2025 reforms brought revolutionary changes to Chapter 22 with most beverage products moving to 5% GST rate. Previously, rates varied from 0% to 28% across different beverages. This major simplification benefits beverage manufacturers, restaurants, hotels, and consumers while reducing compliance complexity.
Are there any exceptions to the 5% GST rate in Chapter 22?
Yes, some exceptions exist: Industrial ethyl alcohol and denatured spirits (other than for fuel blending) remain at 18% GST under HSN 2207. Vinegar and acetic acid substitutes under HSN 2209 also attract 18% GST. The September 2025 notification shows significant simplification while maintaining higher rates for industrial chemicals.
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Disclaimer
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.