HSN Codes for Beverages & Drinks
Beverages, spirits & vinegar — HSN codes with applicable GST rates for 2026.
GST guidance by Pardeep Jha, Chartered Accountant
Pardeep Jha & Associates, Chartered Accountants · Rates as on July 2026
Chapter 22 covers beverages — waters, mineral and aerated waters, fruit juices, non-alcoholic drinks and vinegar. Beverage manufacturers, distributors and retailers bill using these codes.
GST on beverages varies widely. Plain water and certain drinks are treated concessionally, packaged fruit juices and flavoured drinks attract mid-range rates, and aerated and sweetened beverages sit at the highest slab. Because the rate differences are large, confirming the exact code for your drink is essential.
Find your beverage in the table below to apply the correct HSN code and GST rate.
HSN Codes & GST Rates
| HSN Code | Description | GST Rate |
|---|---|---|
| 2201 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured | 5% |
| 2201 | Water (other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed unit container) | 0% (Exempt) |
| 22019010 | Ice and snow | 5% |
| 2202 | Carbonated beverages of fruit drink or carbonated beverages with fruit juice | 40% |
| 220210 | All goods (including aerated waters), containing added sugar or other sweetening matter or flavoured | 40% |
| 22021010 | Aerated waters | 0% (Exempt) |
| 22021020 | Lemonade | 0% (Exempt) |
| 22021090 | Others | 0% (Exempt) |
| 22029100 | Other non-alcoholic beverages [other than those specified in Schedule I of this notification] | 40% |
| 220299 | Plant-based milk drinks, ready for direct consumption as beverages | 5% |
| 22029910 | Soya milk drinks, whether or not sweetened or flavoured | 5% |
| 22029920 | Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice] | 5% |
| 22029930 | Beverages containing milk | 5% |
| 22029990 | Other non-alcoholic beverages [other than those specified in Schedule I of this notification] | 40% |
| 2207 | Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol) | 5% |
| 2207 | 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 (petrol)] | 18% |
| 22071012 | Spirits for industrial use | 18% |
| 2209 | Vinegar and substitutes for vinegar obtained from acetic acid | 18% |
Showing 18 HSN codes for this category.
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What is the GST rate on cold drinks and aerated water?
Aerated and sweetened beverages attract the highest GST slab. Confirm the current figure from the rate column, as these are taxed well above plain packaged water.
Is packaged drinking water taxed under GST?
Packaged drinking water and mineral water attract GST, though at a lower rate than aerated drinks. Check the specific entry for your product.
How many digits of the HSN code do I need to put on my invoice?
It depends on your aggregate annual turnover. Businesses with turnover up to ₹5 crore must quote at least a 4-digit HSN code (a 2-digit code is allowed for B2C supplies below the threshold), while those above ₹5 crore must quote a 6-digit code. Many businesses use the full 8-digit code to be safe. SAC codes for services follow the same digit logic.
Published/updated July 2026. This information is provided for general guidance only and does not constitute tax or legal advice. GST rates and HSN/SAC classifications change frequently through government notifications. RaiseBill and Pardeep Jha & Associates accept no liability for any loss arising from reliance on this data — for binding classification and current rates, refer to the CBIC-GST portal or consult a qualified Chartered Accountant.