Chapter 22 of the GST framework covers Beverages, Spirits And Vinega, and HSN Code 22011020 specifically identifies 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 for taxation purposes. This classification is mandatory for all businesses engaged in the supply of 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. Tax rates applicable include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18 for interstate movements. The standard unit of measurement is N.a.
HSN Codes under Chapter 22 – Beverages, Spirits And Vinega
Below are related HSN codes from Chapter 22 – Beverages, Spirits And Vinega for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Beverages, Spirits And Vinega... | 22011010 | Waters, Including Natural Or Artificialmineral Wat... | 9.00% | 9.00% | 18.00% |
| Beverages, Spirits And Vinega... | 22019010 | Waters, Including Natural Or Artificialmineral Wat... | 2.50% | 2.50% | 5.00% |
| Beverages, Spirits And Vinega... | 22019090 | Waters, Including Natural Or Artificialmineral Wat... | 0 | 0 | 0 |
| Beverages, Spirits And Vinega... | 22021010 | Waters, Including Mineral Waters Andaerated Waters... | 14.00% | 14.00% | 28.00% |
| Beverages, Spirits And Vinega... | 22021020 | Waters, Including Mineral Waters Andaerated Waters... | 14.00% | 14.00% | 28.00% |
| Beverages, Spirits And Vinega... | 22021090 | Waters, Including Mineral Waters Andaerated Waters... | 0.14 | 0.14 | 0.28 |
| Beverages, Spirits And Vinega... | 22029010 | Waters, Including Mineral Waters Andaerated Waters... | 14.00% | 14.00% | 28.00% |
| Beverages, Spirits And Vinega... | 22029020 | Waters, Including Mineral Waters Andaerated Waters... | 14.00% | 14.00% | 28.00% |
| Beverages, Spirits And Vinega... | 22029030 | Waters, Including Mineral Waters Andaerated Waters... | 0.14 | 0.14 | 0.28 |
| Beverages, Spirits And Vinega... | 22029090 | Waters, Including Mineral Waters Andaerated Waters... | N.a | N.a | N.a |
GST Rates for HSN 22011020
The tax structure for 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 under HSN Code 22011020 follows a dual taxation model. CGST is levied at 0.09 and SGST/UTGST at 0.09 for intrastate sales. Interstate transactions attract IGST at 0.18. All invoices must record quantities in N.a as the standard measurement for goods under Chapter 22 – Beverages, Spirits And Vinega.
Who Should Use HSN Code 22011020?
All businesses supplying 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 are obligated to use HSN 22011020 on tax invoices. From producers to retailers within Beverages, Spirits And Vinega, Chapter 22 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Entering the 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 market requires essential registrations. GST registration enables legal tax collection on HSN 22011020 goods. For cross-border trade in Beverages, Spirits And Vinega items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Proper use of HSN Code 22011020 for 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 streamlines audit processes and supports valid credit claims. Stay updated on 0.09, 0.09, and 0.18 rates for Chapter 22 – Beverages, Spirits And Vinega through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
HSN Code 22011020 falls under Chapter 22 – Beverages, Spirits And Vinega in the GST tariff schedule. This chapter covers various goods including 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.
Yes, IGST at 0.18 is applicable when 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 is supplied interstate or imported. For local sales within a state, CGST at 0.09 and SGST/UTGST at 0.09 apply instead.
Yes, e-commerce sellers dealing in 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 must use HSN 22011020 on their invoices. This applies to all online platforms operating under Beverages, Spirits And Vinega classification.
To import goods under Beverages, Spirits And Vinega, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.