HSN Code 22011020
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
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
When does this rate apply?
Use this HSN Code on tax invoices when supplying Waters, including natural or artificialmineral waters and aerated waters, notcon. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.
This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.