Beverages, spirits and vinegar

Tariff Item Description of goods GST Rates
Central CGST State/UT SGST/UTGST Interstate IGST Compensation cess
2201 Water i.e. other than ionic, battery, de-mineralized and water sold in sealed container, aerated, mineral, purified, distilled, medicinal Nil Nil Nil Nil
2201 Non-alcoholic toddy, neera including date and palm neera Nil Nil Nil Nil
2202 90 90 Tender coconut water other than put up in unit container and bearing a registered brand name Nil Nil Nil Nil
2202 90 10 Ice and snow 2.5% 2.5% 5% Nil
2202 90 10 Soya milk and drinks 6% 6% 12% Nil
2202 90 20 Fruit pulp or fruit juice 6% 6% 12% Nil
2202 90 90 put up in unit container and bearing registered brand name with Tender coconut water 2.5% 2.5% 5% Nil
2202 90 30 Beverages containing milk 6% 6% 12% Nil
2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured 9% 9% 18% Nil
2207 Ethyl alcohol and other spirits, denatured, of any strength 9% 9% 18% Nil
2209 Vinegar and substitutes for vinegar obtained from acetic acid 9% 9% 18% Nil
2202 90 90 Other non- alcoholic beverages 9% 9% 18% Nil
2202 10 All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured] 14% 14% 28% Nil
2202 91 00 Other non- alcoholic beverages[Other than tender coconut water] 9% 9% 18% Nil