HSN chapter 22: Beverages, spirits and vinegar
130 codes in chapter 22, from the GST portal's HSN list (imported 7 November 2026). For the GST rate, see CBIC's GST rates. Search all codes.
| Code | Description |
|---|---|
| 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 2008 |
| 220210 | WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED : |
| 22021010 | AERATED WATERS |
| 22021020 | LEMONADE |
| 22021090 | OTHER |
| 220290 | Other |
| 22029010 | WATERS, INCLUDING MINERAL WATERS ANDAERATED WATERS, CONTAINING ADDED SUGAROR OTHER SWEETENING MATTER OR FLAVOURED,AND OTHER NON - ALCOHOLIC BEVERAGES, NOTINCLUDING FRUIT OR VEGETABLE JUICES OFHEADING 2009 - OTHER : SOYA MILK DRINKS, WHETHER OR NOT SWEETENDED OR FLAVOURED |
| 22029020 | WATERS, INCLUDING MINERAL WATERS ANDAERATED WATERS, CONTAINING ADDED SUGAROR OTHER SWEETENING MATTER OR FLAVOURED,AND OTHER NON - ALCOHOLIC BEVERAGES, NOTINCLUDING FRUIT OR VEGETABLE JUICES OFHEADING 2009 - OTHER : FRUIT PULP OR FRUIT JUICE BASED DRINKS |
| 22029030 | WATERS, INCLUDING MINERAL WATERS ANDAERATED WATERS, CONTAINING ADDED SUGAROR OTHER SWEETENING MATTER OR FLAVOURED,AND OTHER NON - ALCOHOLIC BEVERAGES, NOTINCLUDING FRUIT OR VEGETABLE JUICES OFHEADING 2009 - OTHER : BEVERAGES CONTAINING MILK |
| 22029090 | WATERS, INCLUDING MINERAL WATERS ANDAERATED WATERS, CONTAINING ADDED SUGAROR OTHER SWEETENING MATTER OR FLAVOURED,AND OTHER NON - ALCOHOLIC BEVERAGES, NOTINCLUDING FRUIT OR VEGETABLE JUICES OFHEADING 2009 - OTHER : OTHER |
| 220291 | NON ALCOHOLIC BEER |
| 22029100 | Non alcoholic beer |
| 220299 | OTHER: |
| 22029910 | Soya milk drinks, whether or not sweetended or flavoured |
| 22029920 | FRUIT PULP OR FRUIT JUICE BASED DRINK |
| 22029930 | Beverages containing milk |
| 22029990 | Other |
| 2203 | BEER MADE FROM MALT |
| 220300 | BEER MADE FROM MALT |
| 22030000 | BEER MADE FROM MALT |
| 2204 | WINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES, GRAPE MUST OTHER THAN THAT OF HEADING 2008 |
| 220410 | SPARKLING WINE |
| 22041000 | SPARKLING WINE |
| 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 |
| 220430 | OTHER GRAPE MUST |
| 22043000 | Other grape must |
| 2205 | VERMOUTH AND OTHER WINE OF FRESH GRAPES FLAVOURED WITH PLANTS OR AROMATIC SUBSTANCES |
| 220510 | IN CONTAINERS HOLDING 2 L OR LESS |
| 22051000 | In containers holding 2 l or less |
| 220590 | OTHER |
| 22059000 | Other |
| 2206 | 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 |
| 220600 | 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 |
| 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: |
| 22071011 | Concentrates of alcoholic beverages |
| 22071012 | Spirits for industrial use |
| 22071019 | Other |
| 22071090 | Other |
| 220720 | ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH |
| 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, LIQUEURS AND OTHER SPIRITNOUS BEVERAGES |
| 220820 | SPIRITS OBTAINED BY DISTILLING GRAPE WINE OR GRAPE MARC : |
| 22082010 | Spirits obtained by distilling grape wine or grape marc : --- In containers holding 2 l or less |
| 22082011 | Brandy |
| 22082012 | Liquors |
| 22082019 | Other |
| 22082020 | - |
| 22082090 | - |
| 22082091 | Brandy |
| 22082092 | Liquors |
| 22082099 | Other |
| 220830 | WHISKIES : |
| 22083010 | - |
| 22083011 | Bourbon whiskey |
| 22083012 | Scotch |
| 22083013 | Blended |
| 22083019 | Other |
| 22083020 | - |
| 22083030 | - |
| 22083090 | - |
| 22083091 | Bourbon whiskey |
| 22083092 | Scotch |
| 22083093 | Blended |
| 22083099 | Other |
| 220840 | RUM AND OTHER SPIRITS OBTAINED BY DISTILLING FERMENTED SUGARCANE PRODUCTS: |
| 22084010 | - |
| 22084011 | Rum |
| 22084012 | Other |
| 22084020 | - |
| 22084091 | Rum |
| 22084092 | Other |
| 220850 | GIN AND GENEVA : |
| 22085010 | - |
| 22085011 | GIN |
| 22085012 | Geneva |
| 22085013 | Vodka |
| 22085020 | - |
| 22085091 | Gin |
| 22085092 | Geneva |
| 22085093 | - |
| 220860 | Vodka |
| 22086000 | VODKA |
| 220870 | LIQUEURS AND CORDIALS : |
| 22087010 | - |
| 22087011 | LIQUEURS |
| 22087012 | CORDIALS |
| 22087020 | - |
| 22087091 | Liqueurs |
| 22087092 | CORDIALS |
| 220890 | OTHER : |
| 22089010 | - |
| 22089011 | Tequila |
| 22089012 | INDENATURED ETHYL ALCOHOL |
| 22089019 | Other |
| 22089020 | - |
| 22089090 | - |
| 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 |
| 22029921 | Fruit pulp or fruit juice based drinks : Cranberry products |
| 22029929 | Fruit pulp or fruit juice based drinks : Others |
| 22029931 | Beverages containing milk : Cranberry products |
| 22029939 | Beverages containing milk :Other |
| 22029991 | Other :Cranberry products |
| 22029999 | Other :Other |