GST Rates Chapter 22
[ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ]
CHAPTER 22: BEVERAGES, SPIRITS AND VINEGAR
|
| GST RATES |
|
| Nil : |
| 1. |
|
Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] : 2201 |
| 2. |
|
Non-alcoholic Toddy, Neera : 2201 |
| [3. |
|
1 Tender coconut water other than put in unit container and bearing a registered brand name : 2202 90 90] |
|
| 5% : |
1. 2 [Ice and snow : 2201 90 10] |
| 12% : |
| 1/2. |
|
Soya milk drinks : 2202 90 10 |
| 3. |
|
Fruit pulp or fruit juice based drinks : 3 [2202 99 20]. |
| 4. |
|
Tender coconut water put up in unit container and bearing a registered brand name : 2202 90 90 |
| 5. |
|
Beverages containing milk : 2202 90 30 |
|
| 18% : |
All goods not specified elsewhere
| 1. |
|
2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured. |
| 2. |
|
2207 Ethyl alcohol and other spirits, denatured, of any strength. |
| 3. |
|
2209 Vinegar and substitutes for vinegar obtained from acetic acid. |
|
| 28% : |
| 1. |
|
Other non-alcoholic beverages : 2202 90 90 |
| 2. |
|
Aerated waters, containing added sugar or other sweetening matter or flavoured : 2202 10 |
|
2. Amended by the GST Council in 16th Meeting held on
11-6-2017.
3. Substituted for “2202 90 30” by Addendum to the GST Rate Schedule for Goods, released by CBEC on
26-5-2017
COMPENSATION CESS RATES
| Description of supply |
Tariff item, heading, sub- heading, Chapter, of goods or service, as the case may be |
Rate for GST Compensation Cess |
| (1) |
(2) |
(3) |
| Aerated waters, containing added sugar or other sweetening matter or flavoured |
2202 10 |
|
| ♦ Aerated waters |
2202 10 10 |
12% |
| ♦ Lemonade |
2202 10 20 |
12% |
| ♦ Others |
2202 10 90 |
12% |
