HSN code 2202 — WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAIN
HSN · heading40%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 2008
This code covers sweetened, flavoured, or aerated waters, and other non-alcoholic beverages like soft drinks and energy drinks. It excludes fruit, nut, or vegetable juices which fall under a different code.
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 5% | 2.5% | 2.5% | Sch I S.No 148 |
| 5% | 2.5% | 2.5% | Sch I S.No 149 |
| 5% | 2.5% | 2.5% | Sch I S.No 150 |
| 5% | 2.5% | 2.5% | Sch I S.No 151 |
| 40% | 20% | 20% | Sch III S.No 1 |
| 40% | 20% | 20% | Sch III S.No 2 |
| 40% | 20% | 20% | Sch III S.No 3 |
| 40% | 20% | 20% | Sch III S.No 4 |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22 · all codes at 40%
gst calculator — pre-filled with this rate
products commonly classified here
glucose drinkssweet beveragesaerated watercarbonated drinkscolaenergy drinksflavoured waterlemonademineral water with flavournon-alcoholic drinkssoft drinkssports drinkssweetened water
more specific codes
sibling codes
- 2201WATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED
- 2203BEER MADE FROM MALT
- 2204WINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES, GRAPE MUST OTHER THAN THAT OF HEADING 2008
- 2205VERMOUTH AND OTHER WINE OF FRESH GRAPES FLAVOURED WITH PLANTS OR AROMATIC SUBSTANCES
- 2206OTHER FERMENTED BEVERAGES (FOR EXAMPLE, CIDER, PERRY, MEAD SAKE), MIXTURES OF FERMENTED BEVERAG
- 2207UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL. OR HIGHER, ETHYL ALCOH
- 2208UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF LESS THAN 80% VOL., SPIRIT, LIQ
- 2209VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID
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compiled from official sources · not tax advice · verify with your tax advisor before filing