22

HSN Code 22: GST Rate & Description

Beverages, spirits and vinegar
HSN Chapter 22 — Beverages 2-digit code 18% GST
GST Rate Breakdown
CGST
9%
SGST / UTGST
9%
IGST
18%

CGST+SGST apply to intra-state transactions. IGST applies to inter-state and imports. Cess may apply additionally for certain goods.

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9 Sub-codes under 22
2201 Waters, including natural or artificial mineral wa… 2202 Waters, including mineral waters and aerated water… 2203 Beer made from malt 2204 Wine of fresh grapes, including fortified wines, g… 2205 Vermouth and other wine of fresh grapes flavoured… 2206 Other fermented beverages (for example, cider, per… 2207 Undenatured ethyl alcohol of an alcoholic strength… 2208 Undenatured ethyl alcohol of an alcoholic strength… 2209 Vinegar and substitutes for vinegar obtained from…
All HSN codes in Chapter 22 — Beverages (9 codes)
2201 Waters, including natural or artificial mineral… 2202 Waters, including mineral waters and aerated wat… 2203 Beer made from malt 2204 Wine of fresh grapes, including fortified wines,… 2205 Vermouth and other wine of fresh grapes flavoure… 2206 Other fermented beverages (for example, cider, p… 2207 Undenatured ethyl alcohol of an alcoholic streng… 2208 Undenatured ethyl alcohol of an alcoholic streng… 2209 Vinegar and substitutes for vinegar obtained fro…

About HSN Code 22

HSN code 22 is a 2-digit Harmonized System of Nomenclature (HSN) code used in India for GST classification. It covers: Beverages, spirits and vinegar.

This code falls under Chapter 22 (Beverages) of the Indian GST tariff. The applicable GST rate is 18% (CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state transactions).

Who needs this code? Any GST-registered business supplying goods classified under this HSN code must quote it on their tax invoices. Turnover above ₹5 crore requires 6-digit codes; exporters must use 8-digit HSN codes.

Frequently Asked Questions

What is HSN code 22?
HSN 22 refers to: Beverages, spirits and vinegar. It belongs to Chapter 22 (Beverages) of the GST tariff.
What is the GST rate for HSN code 22?
The GST rate for HSN code 22 is 18% — CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state supply.
Is HSN code 22 mandatory on invoices?
Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.
What chapter does HSN code 22 belong to?
HSN code 22 belongs to Chapter 22 of the GST tariff, which covers Beverages.