GST Rates Chapter 22 Beverages, Spirits and Vinegar

By | June 25, 2017
(Last Updated On: June 25, 2017)

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

1. Substituted for “3. Tender coconut water put up in unit container and bearing a registered brand name : 2202 90 90” by Addendum to the GST Rate Schedule for Goods, released by CBEC on 26-5-2017.

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 supplyTariff item, heading, sub- heading, Chapter, of goods or service, as the case may beRate for GST Compensation Cess
(1)(2)(3)
Aerated waters, containing added sugar or other sweetening matter or flavoured2202 10
♦ Aerated waters2202 10 1012%
♦ Lemonade2202 10 2012%
♦ Others2202 10 9012%

Read Complete Schedule of GST Rates for Goods

Category: GST

About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email : Taxheal@gmail.com

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