(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 |
|
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% |