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Recent Articles Of GST
GST on Water-based Products
Nil GST Rate on Water and Water Base Product
1. Water other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed containers.
2. Non-alcoholic Toddy.
3. Neera including date and palm neeras.
GST on water-based products with 5% GST
1. Ice and Snow.
GST on Water and Water based products with 12% GST
1. Mineral water packed in 20 litres bottles
2. Aerated waters
3. Coconut water when put up in a container
4. Non-alcoholic beer (other than tender coconut water)
5. Soya milk drinks, whether or not sweetened or flavoured
6. Beverages containing milk
GST on Water and Water based products with 18% GST
1. Mineral waters and aerated waters
2. Non-alcoholic beer
GST Rate on Water and Water Based Product with 28% GST
1. Aerated waters, Lemonade containing added sugar or other sweetening matter or flavoured.
2. Fruit pulp or fruit juice-based drinks [Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice]
HSN Code and GST rate of Water Base product -
| HSN Code | Description of Goods | GST Rate % |
| 2201 10 10 | Mineral waters and aerated waters : Mineral waters (Drinking water packed in 20 litres bottles) | 12% |
| 2201 10 10 | Mineral waters and aerated waters : Mineral waters (other than Drinking water packed in 20 litres bottles) | 18% |
| 2201 10 20 | Mineral waters and aerated waters : Aerated waters (Drinking water packed in 20 litres bottles) | 12% |
| 2201 10 20 | Mineral waters and aerated waters : Aerated waters ( other than Drinking water packed in 20 litres bottles) | 18% |
| 2201 90 10 | Other : Ice and snow | 5% |
| 2201 90 90 | Other: Water [other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] and Non-alcoholic Toddy, Neera including date and palm neera | 0% |
| 2201 90 90 | Other : Other | 18% |
| 2202 10 10 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured : Aerated waters | 28% |
| 2202 10 20 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured : Lemonade | 28% |
| 2202 10 90 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured : Other | 28% |
| 2202 91 00 | Other: Non-alcoholic beer (other than tender coconut water [and caffeinated beverages]) | 12% |
| 2202 91 00 | Other: Non-alcoholic beer | 18% |
| 2202 99 10 | Other : Soya milk drinks, whether or not sweetened or flavoured | 12% |
| 2202 99 20 | Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice] |
12% |
| 2202 99 20 | Fruit pulp or fruit juice based drinks [Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice] |
28% |
| 2202 99 30 | Other : Beverages containing milk | 12% |
| 2202 99 90 | Other : Other (other than tender coconut water [and caffeinated beverages]) | 18% |
| 2209 00 10 | Vinegar and substitutes for vinegar obtained from acetic acid : Brewed vinegar | 18% |
| 2209 00 20 | Vinegar and substitutes for vinegar obtained from acetic acid : Synthetic vinegar | 18% |
| 2209 00 90 | Vinegar and substitutes for vinegar obtained from acetic acid : Other | 18% |
FAQ,s on Water and Water Based Products
Q.1 What is the GST rate on Mineral water?
Ans. If Mineral water is packed in 20 litres bottles then the GST rate is 12%.
Q.2 What is the GST rate on Ice and Snow?
Ans. 5 % GST charge on Ice and Snow.
Q.3 What is the GST rate on Fruit pulp or fruit juice- based drinks ?
Ans. Carbonated beverages that contain fruit pulp or fruit juice, such as fruit drinks or carbonated beverages with fruit juice, are subject to a GST charge of 28%.
Q.4 What is the GST rate on water ?
Ans. Water other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container charge are subject to GST @ Nil rate (zero).
