HSN code · Customs Tariff of India · GST rate
22019090 is the 8-digit HSN code for “Waters, including natural or artificial mineral waters and aerated waters”: tariff item 2201 90 90 under heading 2201 of the Customs Tariff of India. The GST rate depends on the goods: the entries for this code carry 5%, 18% or nil. Search a code or product below, or copy the code for your invoice.
This code
Chapter 22Heading 2201Sub-heading 2201 90Tariff item 2201 90 90
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow: Other: Other
Tariff item 2201 90 90 · Heading 2201 · Chapter 22, Customs Tariff of India
The code
What the code covers in the Customs Tariff of India, and the GST rate entries that apply to it.
220190908 digits: 22 + 01 + 90 + 902201 90 90OtherHow to read it
An HSN code is built in layers. Each pair of digits narrows the one before it: 2 digits = chapter, 4 = heading, 6 = sub-heading, 8 = tariff item in the Customs Tariff of India.
The broadest layer. Chapter 22 covers beverages, spirits and vinegar. It sits in Section IV, prepared foodstuffs, beverages, spirits and vinegar, tobacco and manufactured tobacco substitutes.
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow.
Other.
Other. The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
Unit of quantity: l.
GST rate
3 entries of the GST rate notifications name this code's heading or particular goods in its chapter, and they carry 5%, 18% or nil. No single rate is stated for 22019090 here; read each entry's official description against your goods.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Entries that cite 2201 (this code's heading) | |||
| Schedule I, S. No. 146Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 2201 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
| S. No. 103Notification No. 10/2025-Integrated Tax (Rate) (exemption)Central Tax: Notification No. 10/2025-Central Tax (Rate) | 2201 | Water (other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed unit container) | Nilexempt · IGST, CGST and SGST/UTGST nilFrom 22 September 2025 |
| S. No. 104Notification No. 10/2025-Integrated Tax (Rate) (exemption)Central Tax: Notification No. 10/2025-Central Tax (Rate) | 2201 | Non-alcoholic Toddy, Neera including date and palm neera | Nilexempt · IGST, CGST and SGST/UTGST nilFrom 22 September 2025 |
Each entry applies only to the goods it describes. If none describes your goods, the entry for goods not specified elsewhere applies: Schedule II, S. No. 639, 18%: “Goods which are not specified in Schedule I, III, IV, V, VI or VII”.
Rates are IGST on inter-State supplies; on supplies within a State the same rate is split equally between CGST and SGST/UTGST, under Notification No. 9/2025-Central Tax (Rate) with the same S. Nos. Exemptions: Notification No. 10/2025-Central Tax (Rate).
On your invoice
Notification No. 78/2020-Central Tax dated 15.10.2020 sets the minimum number of HSN digits on B2B tax invoices from 1 April 2021, by the business's aggregate turnover in the previous year.
Businesses with aggregate turnover up to ₹5 crore in the previous year show at least the heading, 2201, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 220190, goes on B2B tax invoices.
Many businesses show the full 22019090, the tariff item itself.
Rate history
Rate depends on the goods
Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), which superseded Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017; exemptions under Notification No. 10/2025. The 3 entries in force from this date are listed in the GST rate section above.
Earlier rates under Notification 1/2017 are not shown here
Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 applied until it was superseded by Notification 9/2025.
Related codes
Heading 2201, waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow. The codes below sit closest to 22019090 in the Customs Tariff of India: the other tariff items under heading 2201 and codes elsewhere in chapter 22. Each is shown in the official wording and has its own page with its GST rate entries. Use the search above for any other code.
22019010Tariff item 2201 90 1022011010Tariff item 2201 10 1022011020Tariff item 2201 10 2022019090, this page's code, is tariff item 2201 90 90 under the same heading. One of the codes listed shares its sub-heading, 2201 90.
22021010Heading 2202 · tariff item 2202 10 1022021020Heading 2202 · tariff item 2202 10 20Codes under other headings of chapter 22, beverages, spirits and vinegar. Each page shows that code's own heading and GST rate entries.
Questions
It depends on the goods: 3 entries of the rate notifications name this code's heading or particular goods in its chapter, and they carry 5%, 18% or nil: Schedule I, S. No. 146 (5%); Notification 10/2025-Integrated Tax (Rate), S. No. 103 (nil); Notification 10/2025-Integrated Tax (Rate), S. No. 104 (nil). Each entry applies only to the goods it describes; if none describes your goods, Schedule II, S. No. 639 (18%) applies. The full wording of every entry is in the GST rate section above.
At least 4 digits if your aggregate turnover in the previous year was up to ₹5 crore, and at least 6 digits above ₹5 crore, on B2B tax invoices (Notification No. 78/2020-Central Tax dated 15.10.2020, from 1 April 2021). For this code that is 2201 or 220190; many businesses use the full 22019090.
Tariff item 2201 90 90 of the Customs Tariff of India, First Schedule: “Other”, under sub-heading 2201 90 (“Other”), heading 2201 (“Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow”), in chapter 22 (beverages, spirits and vinegar), Section IV (prepared foodstuffs, beverages, spirits and vinegar, tobacco and manufactured tobacco substitutes). Unit of quantity: l.
About this page
The section, chapter, heading, sub-heading and tariff item on this page are taken from the Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied. The GST entries are taken from Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), as amended by Notifications 19/2025 and 01/2026; exemptions: Notification No. 10/2025.
This is reference information for classification and invoicing. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff or in a rate notification re-opens this page for an update.
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