Q3HSN Code 2202
Waters, including mineral waters and aerated waters
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
GST rate
40%
Codes under 2202
| Code | Description | GST rate |
|---|---|---|
| 2202 10 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured: | 40% |
| 2202 10 10 | Aerated waters | 40% |
| 2202 10 20 | Lemonade | 40% |
| 2202 90 | 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 › Other | 40% |
| 2202 90 10 | 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 | 40% |
| 2202 90 20 | 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 | 40% |
| 2202 90 30 | 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 | 40% |
| 2202 90 90 | 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 | 40% |
| 2202 91 | Non alcoholic beer | 40% |
| 2202 99 | 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 › Other | 5% |
| 2202 99 10 | Soya milk drinks, whether or not sweetended or flavoured | 5% |
| 2202 99 20 | Fruit pulp or fruit juice based drink | 5% |
| 2202 99 21 | Fruit pulp or fruit juice based drinks: cranberry products | 5% |
| 2202 99 29 | Fruit pulp or fruit juice based drinks: others | 5% |
| 2202 99 30 | Beverages containing milk | 5% |
| 2202 99 31 | Beverages containing milk: cranberry products | 5% |
| 2202 99 39 | Beverages containing milk:other | 5% |
| 2202 99 91 | Other:cranberry products | 5% |
| 2202 99 99 | Other:other | 5% |
← Chapter 22: Water, soft drinks, juices and alcoholic beverages
Related HSN codes
2203Beer made from malt2201Waters, including natural or artificial mineral waters2204Wine of fresh grapes, including fortified wines, grape must2209Vinegar and substitutes for vinegar obtained from acetic2205Vermouth and other wine of fresh grapes flavoured2208Undenatured ethyl alcohol of an alcoholic strength
Frequently Asked Questions
What is the HSN code for waters, including mineral waters and aerated waters?
The HSN code for waters, including mineral waters and aerated waters is 2202, under Chapter 22 (Water, soft drinks, juices and alcoholic beverages).
What is the GST rate on waters, including mineral waters and aerated waters?
Waters, including mineral waters and aerated waters is taxed at 40% GST under HSN code 2202.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.