Juice HSN Code

Understanding Juice HSN Codes and GST Rates

Juice, a staple in many households and a growing segment of the beverage industry, comes in a delightful variety of flavors and forms. For businesses involved in producing, distributing, or selling juices, understanding the correct Harmonized System of Nomenclature (HSN) codes and their corresponding Goods and Services Tax (GST) rates is vital for accurate classification and compliance. Let’s explore how different types of juice are categorized.

Fruit and Vegetable Juices: The Main Squeeze

Most common fruit and vegetable juices fall under HSN Chapter 20: “Preparations of vegetables, fruit, nuts or other parts of plants.” This chapter specifically addresses unfermented juices that do not contain added spirit, whether or not they have added sugar or other sweetening matter.

Generally, these juices attract a 12% GST rate, effective from July 1, 2017. Specific HSN codes for various fruit and vegetable juices include:

• Orange Juice:
  • 20091200: Not Frozen, Of A Brix Value Not Exceeding 20
  • 20091900: Other (for orange juice)
• Apple Juice:
  • 20097100: Of A Brix Value Not Exceeding 20
  • 20097900: Other (for apple juice)
• Pineapple Juice:
  • 20094100: Of A Brix Value Not Exceeding 20
• Juice Of Any Other Single Fruit Or Vegetable:
  • 20098100: Cranberry (Vaccinium Macrocarpon, Vacciniu)
• Juice Of Any Other Single Citrus Fruit:
  • 20093100: Of A Brix Value Not Exceeding 20
• Mixtures Of Juices:
  • 20099000: Mixtures of juices

Beverages Beyond Pure Fruit/Vegetable Juice

The HSN also differentiates between pure fruit/vegetable juices and other non-alcoholic beverages that might be juice-based or flavored. These typically fall under HSN Chapter 22: “Beverages, spirits and vinegar.”

• Fruit Pulp Or Fruit Juice Based Drinks: These are specifically listed under HSN 22029920 and attract a 12% GST rate, effective from July 1, 2017. This category likely includes many common packaged fruit drinks that are not 100% pure juice.
• Other Non-Alcoholic Beverages (Not Including Fruit or Vegetable Juices of Heading 2009):
  • While HSN 2202 broadly covers “Waters, Including Mineral Waters And Aerated Waters, Containing Added Sugar Or Other Sweetening Matter Or Flavoured, And Other Non-Alcoholic Beverages,” the data shows various rates.
  • “Beverages Containing Milk” under HSN 22029030 have a higher 28% GST rate, effective from July 1, 2017.
  • Other general beverages (HSN 22029090) are indicated as “omitted” in the provided data, suggesting they may have a different classification or specific rules not detailed here. Tender Coconut Water (HSN 22029990) also has specific conditions.

Extracts and Juices of Meat, Fish, or Aquatic Invertebrates

Surprisingly, the term “juice” also appears in the context of animal products. These are categorized under HSN Chapter 16: “Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates.”

• Extracts And Juices Of Meat, Fish Or Crustaceans, Molluscs Or Other Aquatic Invertebrates: This broad category (HSN 1603) and its sub-categories like “Extracts And Juices Of Meat” (HSN 16030010), “Extracts Of Fish” (HSN 16030020), and “Other” (HSN 16030090) all attract a 12% GST rate, effective from July 1, 2017.

Machinery for Juice Extraction

Finally, the machinery used to make juice also has its own HSN classification:

• Food Grinders And Mixers; Fruit Or Vegetable Juice Extractors: These domestic appliances with self-contained electric motors are found under HSN Chapter 85: “Electrical machinery and equipment and parts thereof.” Specifically, HSN 85094010 for “Food Grinders” might apply to some juice extractors, and these have an 18% GST rate, with revisions effective from July 27, 2018.
• Presses, Crushers And Similar Machinery Used In The Manufacture Of Wine, Cider, Fruit Juices Or Similar Beverages – Parts: This industrial machinery falls under HSN Chapter 84: “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.” HSN 84359000 for parts of such machinery attracts an 18% GST rate, effective from July 1, 2017.

Understanding these distinctions is key for businesses to apply the correct GST rates to their juice products and related equipment.