HSN Code 22021020 -- – Waters, including mineral waters andaerated waters, containing added sugaror oth (GST Rate 40%)

HSN Code 22021020

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 aeratedwaters, containing added sugar or othersweetening matter or flavoured : lemonade

HSN22021020

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 aeratedwaters, containing added sugar or othersweetening matter or flavoured : lemonade

40%
IGST
Schedule III
CGST20%
SGST/UTGST20%
CessNil
Heading: 2202
Subheading: 220210
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Waters, including mineral waters andaerated waters, containing added sugaror oth. GST is charged at 40% (IGST for inter-state, or CGST 20% + SGST 20% 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.

Frequently asked questions

What is HSN Code 22021020?
HSN Code 22021020 is the official Harmonized System of Nomenclature code for Waters, including mineral waters andaerated waters, containing added sugaror other sweetening matter or flavoured,and ot, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 22021020?
HSN Code 22021020 attracts GST at 40% (IGST). For intra-state supplies, this is split as CGST 20% + SGST 20%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 22021020 belong to?
HSN Code 22021020 falls under Chapter 22 -- Beverages, spirits and vinegar of the GST tariff.
Scroll to Top