Chapter 22 · Section IV

HSN Code Chapter 22: Water, soft drinks, juices and alcoholic beverages

Beverages, spirits and vinegar

Rate distribution

Code	Description	GST rate
2201	Waters, including natural or artificial mineral waters	Varies
2202	Waters, including mineral waters and aerated waters	40%
2203	Beer made from malt	18%
2204	Wine of fresh grapes, including fortified wines, grape must	18%
2205	Vermouth and other wine of fresh grapes flavoured	18%
2206	Other fermented beverages	18%
2207	Undenatured ethyl alcohol of an alcoholic strength	Varies
2208	Undenatured ethyl alcohol of an alcoholic strength	18%
2209	Vinegar and substitutes for vinegar obtained from acetic	18%

Rates as per Notifications No. 9/2025-Central Tax (Rate) and 10/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.