GST rates and HSN code for Distilled water.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive | Other Inorganic Compounds (Including Distilled Or Conductivity Water And Water Of Similar Purity); Liquid Air (Whether Or Not Rare Gases Have Been Removed); Compressed Air; Amalgams, Other Than Amalgams Of Precious Metals: – Other Inorganic Compounds (Inc | 28530010 | 5% | – | 01/07/2017 | – |
| Other Inorganic Compounds (Including Distilled Or Conductivity Water And Water Of Similar Purity); Liquid Air (Whether Or Not Rare Gases Have Been Removed); Compressed Air; Amalgams, Other Than Amalgams Of Precious Metals: – Other Inorganic Compounds (Inc | 28530099 | 5% | – | 01/07/2017 | – | |
| Other Inorganic Compounds (Including Distilled Or Conductivity Water And Water Of Similar Purity); Liquid Air (Whether Or Not Rare Gases Have Been Removed); Compressed Air; Amalgams, Other Than Amalgams Of Precious Metals – Other Inorganic Compounds (Incl | 28510040 | 18% | – | 01/07/2017 | – | |
| Other Inorganic Compounds (Including Distilled Or Conductivity Water And Water Of Similar Purity); Liquid Air (Whether Or Not Rare Gases Have Been Removed); Compressed Air; Amalgams, Other Than Amalgams Of Precious Metals | 2853 | 5% | – | 01/07/2017 | – | |
| Other Inorganic Compounds (Including Distilled Or Conductivity Water And Water Of Similar Purity); Liquid Air (Whether Or Not Rare Gases Have Been Removed); Compressed Air; Amalgams, Other Than Amalgams Of Precious Metals | 285300 | 5% | – | 01/07/2017 | – | |
| Other Inorganic Compounds (Including Distilled Or Conductivity Water And Water Of Similar Purity); Liquid Air (Whether Or Not Rare Gases Have Been Removed); Compressed Air; Amalgams, Other Than Amalgams Of Precious Metals: – Other Inorganic Compounds (Inc | 28530030 | 5% | – | 01/07/2017 | – | |
| Other Inorganic Compounds (Including Distilled Or Conductivity Water And Water Of Similar Purity); Liquid Air (Whether Or Not Rare Gases Have Been Removed); Compressed Air; Amalgams, Other Than Amalgams Of Precious Metals – Other Inorganic Compounds (Incl | 28510090 | 18% | – | 01/07/2017 | – | |
| Other Inorganic Compounds (Including Distilled Or Conductivity Water And Water Of Similar Purity); Liquid Air (Whether Or Not Rare Gases Have Been Removed); Compressed Air; Amalgams, Other Than Amalgams Of Precious Metals: Other | 28510099 | 18% | – | 01/07/2017 | – | |
| Other Inorganic Compounds (Including Distilled Or Conductivity Water And Water Of Similar Purity); Liquid Air (Whether Or Not Rare Gases Have Been Removed); Compressed Air; Amalgams, Other Than Amalgams Of Precious Metals – Other Inorganic Compounds (Incl | 28510030 | 18% | – | 01/07/2017 | – | |
| Other Inorganic Compounds (Including Distilled Or Conductivity Water And Water Of Similar Purity); Liquid Air (Whether Or Not Rare Gases Have Been Removed); Compressed Air; Amalgams, Other Than Amalgams Of Precious Metals: – Other Inorganic Compounds (Inc | 28530040 | 5% | – | 01/07/2017 | – | |
| Distilled Or Conductivity Water And Water Of Similar Purity | 28539010 | 5% | – | 01/07/2017 | – | |
| Other Inorganic Compounds (Including Distilled Or Conductivity Water And Water Of Similar Purity); Liquid Air (Whether Or Not Rare Gases Have Been Removed); Compressed Air; Amalgams, Other Than Amalgams Of Precious Metals: – Other Inorganic Compounds (Inc | 28530091 | 5% | – | 01/07/2017 | – | |
| Other Inorganic Compounds (Including Distilled Or Conductivity Water And Water Of Similar Purity); Liquid Air (Whether Or Not Rare Gases Have Been Removed); Compressed Air; Amalgams, Other Than Amalgams Of Precious Metals – Other Inorganic Compounds (Incl | 28510020 | 18% | – | 01/07/2017 | – | |
| Other Inorganic Compounds (Including Distilled Or Conductivity Water And Water Of Similar Purity); Liquid Air (Whether Or Not Rare Gases Have Been Removed); Compressed Air; Amalgams, Other Than Amalgams Of Precious Metals: – Other Inorganic Compounds (Inc | 28530020 | 5% | – | 01/07/2017 | – | |
| Other Inorganic Compounds (Including Distilled Or Conductivity Water And Water Of Similar Purity); Liquid Air (Whether Or Not Rare Gases Have Been Removed); Compressed Air; Amalgams, Other Than Amalgams Of Precious Metals – Other Inorganic Compounds (Incl | 28510010 | 18% | – | 01/07/2017 | – | |
| Beverages, spirits and vinegar | Water [Other Than Aerated, Mineral, Purified, Distilled, Medicinal, Ionic, Battery, De-Mineralized And Water Sold In Sealed Container] Non-Alcoholic Toddy, Neera Including Date And Palm Neera | 2201 | 0% | – | 01/07/2017 | – |
| Toys, games and sports requisites; parts and accessories thereof | Water Rides | 95082500 | 18% | – | – | – |
| Articles And Equipment For General Physical Exercise, Gymnastics, Athletics, Other Sports (Including Tabletennis) Or Out-Door Games, Not Specified Or Included Elsewhere In This Chapter; Swimming Pools And Paddling Pools – Water-Skis, Surf-Boards, Sailboar | 95062900 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Services | Water Distribution Services | 996921 | 18% | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. | 01/07/2017 | – |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Steam Or Other Vapour Generating Boilers (Other Than Central Heating Hot Water Boilers Capable Also Of Producing Low Pressure Steam); Superheated Water Boilers – Steam Or Other Vapour Generating Boilers: Other Vapour Generating Boilers, Including Hybrid B | 84021910 | 18% | – | 01/07/2017 | – |
Distilled water, known for its high purity and absence of minerals, finds widespread use in various applications, from laboratories and medical facilities to automotive and industrial processes. For businesses involved in its production or supply, correctly identifying the HSN (Harmonized System of Nomenclature) code is essential for accurate Goods and Services Tax (GST) compliance. The HSN classification for distilled water is quite specific, placing it within the realm of inorganic chemicals.
Distilled water, along with conductivity water and water of similar purity, is primarily classified under Chapter 28 of the HSN, which covers “Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes.” This placement reflects its chemical purity and non-organic nature.
The most direct and relevant HSN code for distilled water is:
The broader category that includes distilled water is:
It is crucial to note that some older HSN codes within Chapter 28, such as 28510040, 28510090, 28510099, 28510030, 28510020, and 28510010, also describe “Other Inorganic Compounds (Including Distilled Or Conductivity Water And Water Of Similar Purity).” However, these consistently show an 18% GST rate in the provided data. This discrepancy might indicate earlier rate structures or specific nuances in classification. For current purposes, the explicit HSN 28539010 and the more recent 285300 series (with 5% GST) are the most applicable for distilled water.
Distilled water is covered under HSN Chapter 28, “Inorganic chemicals.”
The most direct HSN code for distilled water is 28539010.
Distilled water generally attracts a 5% GST rate.
The current GST rates for distilled water became effective on July 1, 2017.
Distilled water is classified as an inorganic compound due to its chemical purity and non-organic nature, falling under the scope of Chapter 28 for inorganic chemicals.
Yes, older HSN codes like 28510040, 28510090, 28510099, 28510030, 28510020, and 28510010, which describe “Other Inorganic Compounds (Including Distilled Or Conductivity Water And Water Of Similar Purity),” show an 18% GST rate in the provided data.
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