GST HSN Chapter 22
Beverages, spirits and vinegar
This chapter covers beverages, spirits and vinegar such as water, fruit or vegetable juices, beer, wine, vermouth, cider, perry, sake, gin, vodka, rum, etc.
Simple Summary
Chapter 22 covers Beverages, spirits and vinegar.
What is NOT covered?
This chapter excludes Sea water (Chapter 25).
UQC Guidance
LTR
GST Rate Summary
Water is 5%/12% or Exempt. Aerated water is 28% + Cess. Alcohol for human consumption is outside GST.
HSN Codes in this Chapter
Type below to narrow down your search
| HSN Code | Description | Action |
|---|---|---|
| 22 | Beverages, spirits and vinegar | Use |
| 2201 | WATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER NOR FLAVOURED; ICE AND SNOW | Use |
| 220110 | MINERAL WATERS AND AERATED WATERS : | Use |
| 22011010 | MINERAL WATERS | Use |
| 22011020 | AERATED WATERS | Use |
| 220190 | OTHER : | Use |
| 22019010 | ICE AND SNOW | Use |
| 22019090 | OTHER | Use |
| 2202 | WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED, AND OTHER NON ALCOHOLIC BEVERAGES, NOT INCLUDING FRUIT, NUT OR VEGETABLE JUICES OF HEADING 2008 | Use |
| 220210 | WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED : | Use |
| 22021010 | AERATED WATERS | Use |
| 22021020 | LEMONADE | Use |
| 22021090 | OTHER | Use |
| 220290 | Other | Use |
| 22029010 | 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 - OTHER : SOYA MILK DRINKS, WHETHER OR NOT SWEETENDED OR FLAVOURED | Use |
| 22029020 | 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 - OTHER : FRUIT PULP OR FRUIT JUICE BASED DRINKS | Use |
| 22029030 | 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 - OTHER : BEVERAGES CONTAINING MILK | Use |
| 22029090 | 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 - OTHER : OTHER | Use |
| 220291 | NON ALCOHOLIC BEER | Use |
| 22029100 | Non alcoholic beer | Use |
| 220299 | OTHER: | Use |
| 22029910 | Soya milk drinks, whether or not sweetended or flavoured | Use |
| 22029920 | FRUIT PULP OR FRUIT JUICE BASED DRINK | Use |
| 22029930 | Beverages containing milk | Use |
| 22029990 | Other | Use |
| 2203 | BEER MADE FROM MALT | Use |
| 220300 | BEER MADE FROM MALT | Use |
| 22030000 | BEER MADE FROM MALT | Use |
| 2204 | WINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES, GRAPE MUST OTHER THAN THAT OF HEADING 2008 | Use |
| 220410 | SPARKLING WINE | Use |
| 22041000 | SPARKLING WINE | Use |
| 220421 | IN CONTAINERS HOLDING 2 L OR LESS: | Use |
| 22042110 | Port and other red wines | Use |
| 22042120 | Sherry and other white wines | Use |
| 22042190 | Other | Use |
| 220422 | IN CONTAINERS HOLDING MORE THAN 2 L BUT NOT MORE THAN 10 L: | Use |
| 22042210 | Port and other red wines | Use |
| 22042220 | Sherry and other white wines | Use |
| 22042290 | Other | Use |
| 220429 | OTHER : | Use |
| 22042910 | Port and other red wines | Use |
| 22042920 | Sherry and other white wines | Use |
| 22042990 | Other | Use |
| 220430 | OTHER GRAPE MUST | Use |
| 22043000 | Other grape must | Use |
| 2205 | VERMOUTH AND OTHER WINE OF FRESH GRAPES FLAVOURED WITH PLANTS OR AROMATIC SUBSTANCES | Use |
| 220510 | IN CONTAINERS HOLDING 2 L OR LESS | Use |
| 22051000 | In containers holding 2 l or less | Use |
| 220590 | OTHER | Use |
| 22059000 | Other | Use |
| 2206 | OTHER FERMENTED BEVERAGES (FOR EXAMPLE, CIDER, PERRY, MEAD SAKE), MIXTURES OF FERMENTED BEVERAGES AND MIXTURES OF FERMENTED BEVERAGES AND NON-ALCOHOLIC BEVERAGES, NOT ELSEWHERE SPECIFIED OR INCLUDED | Use |
| 220600 | OTHER FERMENTED BEVERAGES (FOR EXAMPLE, CIDER, PERRY, MEAD SAKE), MIXTURES OF FERMENTED BEVERAGES AND MIXTURES OF FERMENTED BEVERAGES AND NON-ALCOHOLIC BEVERAGES, NOT ELSEWHERE SPECIFIED OR INCLUDED | Use |
| 22060000 | OTHER FERMENTED BEVERAGES (FOR EXAMPLE, CIDER, PERRY, MEAD SAKE), MIXTURES OF FERMENTED BEVERAGES AND MIXTURES OF FERMENTED BEVERAGES AND NON-ALCOHOLIC BEVERAGES, NOT ELSEWHERE SPECIFIED OR INCLUDED | Use |
| 2207 | UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL. OR HIGHER, ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH | Use |
| 220710 | UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL. OR HIGHER: | Use |
| 22071011 | Concentrates of alcoholic beverages | Use |
| 22071012 | Spirits for industrial use | Use |
| 22071019 | Other | Use |
| 22071090 | Other | Use |
| 220720 | ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH | Use |
| 22072000 | ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH | Use |
| 2208 | UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF LESS THAN 80% VOL., SPIRIT, LIQUEURS AND OTHER SPIRITNOUS BEVERAGES | Use |
| 220820 | SPIRITS OBTAINED BY DISTILLING GRAPE WINE OR GRAPE MARC : | Use |
| 22082010 | Spirits obtained by distilling grape wine or grape marc : --- In containers holding 2 l or less | Use |
| 22082011 | Brandy | Use |
| 22082012 | Liquors | Use |
| 22082019 | Other | Use |
| 22082020 | - | Use |
| 22082090 | - | Use |
| 22082091 | Brandy | Use |
| 22082092 | Liquors | Use |
| 22082099 | Other | Use |
| 220830 | WHISKIES : | Use |
| 22083010 | - | Use |
| 22083011 | Bourbon whiskey | Use |
| 22083012 | Scotch | Use |
| 22083013 | Blended | Use |
| 22083019 | Other | Use |
| 22083020 | - | Use |
| 22083030 | - | Use |
| 22083090 | - | Use |
| 22083091 | Bourbon whiskey | Use |
| 22083092 | Scotch | Use |
| 22083093 | Blended | Use |
| 22083099 | Other | Use |
| 220840 | RUM AND OTHER SPIRITS OBTAINED BY DISTILLING FERMENTED SUGARCANE PRODUCTS: | Use |
| 22084010 | - | Use |
| 22084011 | Rum | Use |
| 22084012 | Other | Use |
| 22084020 | - | Use |
| 22084091 | Rum | Use |
| 22084092 | Other | Use |
| 220850 | GIN AND GENEVA : | Use |
| 22085010 | - | Use |
| 22085011 | GIN | Use |
| 22085012 | Geneva | Use |
| 22085013 | Vodka | Use |
| 22085020 | - | Use |
| 22085091 | Gin | Use |
| 22085092 | Geneva | Use |
| 22085093 | - | Use |
| 220860 | Vodka | Use |
| 22086000 | VODKA | Use |
| 220870 | LIQUEURS AND CORDIALS : | Use |
| 22087010 | - | Use |
| 22087011 | LIQUEURS | Use |
| 22087012 | CORDIALS | Use |
| 22087020 | - | Use |
| 22087091 | Liqueurs | Use |
| 22087092 | CORDIALS | Use |
| 220890 | OTHER : | Use |
| 22089010 | - | Use |
| 22089011 | Tequila | Use |
| 22089012 | INDENATURED ETHYL ALCOHOL | Use |
| 22089019 | Other | Use |
| 22089020 | - | Use |
| 22089090 | - | Use |
| 22089091 | Tequila | Use |
| 22089092 | Indenatured ethyl alcohol | Use |
| 22089099 | Other | Use |
| 2209 | VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID | Use |
| 220900 | VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID: | Use |
| 22090010 | BREWED VINEGAR | Use |
| 22090020 | SYNTHETIC VINEGAR | Use |
| 22090090 | OTHER | Use |