HSN code for mineral water.
Mineral water is classified under HSN code 2201 (WATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL WATERS). The GST rate is 5%, effective 2025-09-22, per 9/2025-Central Tax (Rate).
This code covers plain water in various forms—natural mineral water, artificially mineralized water, and carbonated water—without any added sugar, sweeteners, or flavoring. It also includes ice and snow.
gst rate for mineral water
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 5% | 2.5% + 2.5% | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured | Sch I S.No 1469/2025-Central Tax (Rate) |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22
invoice examples at 5%
Intra-state sale of ₹10,000 at 5% GST
- Taxable value₹10,000
- CGST @ 2.5%₹250
- SGST @ 2.5%₹250
- Invoice total₹10,500
Inter-state sale of ₹1,00,000 at 5% GST
- Taxable value₹1,00,000
- IGST @ 5%₹5,000
- Invoice total₹1,05,000
also searched as
more specific codes under 2201
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Full detail — official text, every sub-code and rate history — on the HSN 2201 code page → · chapter 22 — Beverages, spirits and vinegar
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing