Chapter 22 Beverages, vinegar and spirits
|
Sr. No. |
Chapter Heading |
Description |
Rate of GST |
1. |
|
- Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] [2201]
- Non-alcoholic Toddy, Neera [2201]
- Tender coconut water put up in unit container and bearing a registered brand name [2202 90 90]
|
Nil |
2. |
|
- Ice and snow [2201 90 10]
|
5% |
3. |
|
- Soya milk drinks [2202 90 10]
- Fruit pulp or fruit juice based drinks [2202 90 30]
- Tender coconut water put up in unit container and bearing a registered brand name [2202 90 90]
- Beverages containing milk [2202 90 30]
|
12% |
4. |
|
All goods not specified elsewhere
- 2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured.
- 2207 Ethyl alcohol and other spirits, denatured, of any
- 2209 Vinegar and substitutes for vinegar obtained from acetic acid.]
|
18% |
5. |
|
- Other non-alcoholic beverages [2202 90 90]
- Aerated waters, containing added sugar or other sweetening matter or flavoured [2202 10]
|
28% |