Mineral water HSN Code
GST rates and HSN code for Mineral water.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Beverages, spirits and vinegar | Waters, Including Mineral Waters And Aerated Waters, Containing Added Sugar Or Other Sweetening Matter Or Flavoured, And Other Non-Alcoholic Beverages, Not Including Fruit Or Vegetable Juices Of Heading 2009(Tender Coconut Water Put Up In Unit Container And,- (A) Bearing A Registered Brand Name; Or (B) Bearing A Brand Name On Which An Actionable Claim Or Enforceable Right In A Court Of Law Is Available [Other Than Those Where Any Actionable Claim Or Any Enforceable Right In Respect Of Such Brand Name Has Been Voluntarily Foregone, Subject To The Conditions As In The Annexure]) | 22029990 | ommited | – | 01/07/2017 | – |
| Waters, Including Mineral Waters And Aerated Waters, Containing Added Sugar Or Other Sweetening Matter Or Flavoured, And Other Non-Alcoholic Beverages, Not Including Fruit Or Vegetable Juices Of Heading 2009(Other Non-Alcoholic Beverages [Other Than Tender Coconut Water And Caffeinated Beverages]) | 22029990 | 18% | – | 15/11/2017 | – | |
| Waters, Including Mineral Waters And Aerated Waters, Containing Added Sugar Or Other Sweetening Matter Or Flavoured, And Other Non-Alcoholic Beverages, Not Including Fruit Or Vegetable Juices Of Heading 2009 | 2202 | 0 | – | 01/07/2017 | – | |
| Waters, Including Mineral Waters And Aerated Waters, Containing Added Sugar Or Other Sweetening Matter Or Flavoured | 220210 | 28% | – | 01/07/2017 | – | |
| 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 | 22029030 | 28% | – | 01/07/2017 | – | |
| 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 | 22029090 | ommited | – | 15/11/2017 | – | |
| Mineral Waters And Aerated Waters | 220110 | 18% | – | 25/01/2018 1/07/2017 | – | |
| 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 Sweeten | 22029010 | 28% | – | 01/07/2017 | – | |
| Waters, Including Natural Or Artificialmineral Waters And Aerated Waters, Notcontaining Added Sugar Or Othersweetening Matter Nor Flavoured; Iceand Snow – Mineral Waters And Aerated Waters : Aerated Waters | 22011020 | 18% | – | 25/01/2018 1/07/2017 | – | |
| 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 – Waters, Including Mineral Waters And Aeratedwate | 22021010 | 28% | 12% | 01/07/2017 | – | |
| Waters, Including Natural Or Artificialmineral Waters And Aerated Waters, Notcontaining Added Sugar Or Othersweetening Matter Nor Flavoured; Iceand Snow – Mineral Waters And Aerated Waters : Mineral Waters | 22011010 | 18% | – | 25/01/2018 1/07/2017 | – | |
| 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 | 22029020 | 28% | – | 01/07/2017 | – | |
| 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 – Waters, Including Mineral Waters And Aeratedwate | 22021090 | 28% | 12% | 01/07/2017 | – | |
| Waters, Including Natural Or Artificial Mineral Waters And Aerated Waters, Not Containing Added Sugar Or Other Sweetening Matter Nor Flavoured; Ice And Snow | 2201 | 18% | – | 25/01/2018 1/07/2017 | – | |
| Waters, Including Mineral Waters And Aerated Waters, Containing Added Sugar Or Other Sweetening Matter Or Flavoured, And Other Non-Alcoholic Beverages, Not Including Fruit Or Vegetable Juices Of Heading 2009(Caffeinated Beverages) | 22029990 | 28% | – | 01/10/2019 | – | |
| 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 – Waters, Including Mineral Waters And Aeratedwate | 22021020 | 28% | 12% | 01/07/2017 | – | |
| 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 | – | |
| <strong>Mineral</strong> Products-Salt; sulphur; earths and stone; plastering materials, lime and cement | Salt (Including Table Salt And Denatured Salt) And Pure Sodium Chloride, Whether Or Not In Aqueous Solution Or Containing Added Anti-Caking Or Free Flowing Agents; Sea Water | 250100 | Nil | – | 01/07/2017 | – |
| Salt (Including Table Salt And Denatured Salt) And Pure Sodium Chloride, Whether Or Not In Aqueous Solution Or Containing Added Anti-Caking Or Free Flowing Agents; Sea Water – Salt (Including Table Salt And Denatured Salt) And Pure Sodium Chloride, Whethe | 25010010 | Nil | – | 01/07/2017 | – | |
| <strong>Mineral</strong> fuels, <strong>mineral</strong> oils and products of their distillation; bituminous substances; <strong>mineral</strong> waxes | Coal Gas, Water Gas, Producer Gas And Similar Gases, Other Than Petroleum Gases And Other Gaseous Hydrocarbons | 2705 | 5% | – | 01/07/2017 | – |
The Clear Picture: Understanding the HSN Code for Mineral Water
Mineral water, cherished for its unique taste and purported health benefits, is a staple in households and on the go. For businesses involved in bottling, distributing, or selling this widely consumed beverage, correctly identifying its HSN (Harmonized System of Nomenclature) code is crucial for accurate Goods and Services Tax (GST) compliance. The HSN classification for mineral water falls under the broader category of beverages.
The Mineral Water HSN Codes and GST Rates
Mineral water, whether natural or artificial, and not containing added sugar or other sweetening matter or flavor, is primarily classified under Chapter 22 of the HSN, which covers “Beverages, spirits and vinegar.”
The key HSN code for mineral water is:
- Waters, Including Natural Or Artificial Mineral Waters And Aerated Waters, Not Containing Added Sugar Or Other Sweetening Matter Nor Flavoured; Ice And Snow – Mineral Waters And Aerated Waters : Mineral Waters: This precise description directly applies to the common understanding of mineral water. This falls under HSN 22011010, which has an 18% GST rate. The effective date for this rate is January 25, 2018, having been revised from July 1, 2017.
It’s crucial to differentiate this from other water types and beverages:
- Waters, Including Mineral Waters And Aerated Waters, Containing Added Sugar Or Other Sweetening Matter Or Flavoured: These are sweetened or flavored beverages.
- The general heading 2202 for such waters has a 0% GST rate in some instances from July 1, 2017, but specific sub-codes have higher rates.
- HSN 220210 indicates a 28% GST rate for mineral waters and aerated waters containing added sugar or flavoring. Further sub-codes like 22021010, 22021020, and 22021090 also reflect this 28% GST rate, often with an additional 12% CESS.
- “Other Non-Alcoholic Beverages [Other Than Tender Coconut Water And Caffeinated Beverages]” under HSN 22029990 has an 18% GST rate from November 15, 2017.
- “Caffeinated Beverages” under HSN 22029990 attract a 28% GST rate from October 1, 2019.
- “Beverages Containing Milk” (HSN 22029030) and “Soya Milk Drinks” (HSN 22029010) are at 28% GST.
- “Fruit Pulp Or Fruit Juice Based Drinks” (HSN 22029020) are also at 28% GST.
- Water [Other Than Aerated, Mineral, Purified, Distilled, Medicinal, Ionic, Battery, De-Mineralized And Water Sold In Sealed Container]: This category for basic, unspecialized water (like tap water or general natural water) falls under HSN 2201 and has a 0% GST rate. This clearly distinguishes it from packaged mineral water.
- Mineral Products – Salt; Sulphur; Earths And Stone; Plastering Materials, Lime And Cement: The term “Mineral” also appears in other chapters, like Chapter 25, for products such as “Salt” (HSN 250100), which have a Nil GST rate. This is completely unrelated to mineral water as a beverage.
- Mineral Fuels, Mineral Oils and Products of their Distillation: Chapter 27 also contains “Mineral” in its description, for products like “Coal Gas, Water Gas, Producer Gas” (HSN 2705) at 5% GST. Again, this is unrelated.
The critical takeaway is that the GST rate for mineral water is directly linked to whether it contains added sugar or flavoring. Unsweetened, unflavored mineral water is taxed at 18%, while flavored or sweetened versions fall into a higher 28% bracket, often with additional CESS.
Facebook
Twitter
Instagram
LinkedIn
Youtube
