Chapter 22
Beverages, spirits and vinegar
67 8-digit HSN codes across 9 headings.
9
Headings (4-digit)
67
8-digit codes
Headings & codes
22014 codesWATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER NOR FLAVOURED; ICE AN…▼
22014 codes
WATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER NOR FLAVOURED; ICE AN…
22011010WATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER NOR FLAVOURED; ICE AN… - - Mineral waters and aerated waters - - Mineral waters22011020WATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER NOR FLAVOURED; ICE AN… - - Mineral waters and aerated waters - - Aerated waters22019010WATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER NOR FLAVOURED; ICE AN… - - Other - - Ice and snow22019090WATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER NOR FLAVOURED; ICE AN… - - Other - - Other
22028 codesWATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED, AND OTHER NON-ALCOHOLIC BEVERAGES…▼
22028 codes
WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED, AND OTHER NON-ALCOHOLIC BEVERAGES…
22021010WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED, AND OTHER NON-ALCOHOLIC BEVERAGES… - - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured - - Aerated waters22021020WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED, AND OTHER NON-ALCOHOLIC BEVERAGES… - - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured - - Lemonade22021090WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED, AND OTHER NON-ALCOHOLIC BEVERAGES… - - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured - - Other ---- Other 22029100WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED, AND OTHER NON-ALCOHOLIC BEVERAGES… - Non alcoholic beer22029910WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED, AND OTHER NON-ALCOHOLIC BEVERAGES… - Other - Soya milk drinks, whether or not sweetened or flavoured22029920WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED, AND OTHER NON-ALCOHOLIC BEVERAGES… - Other - Fruit pulp or fruit juice based drink22029930WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED, AND OTHER NON-ALCOHOLIC BEVERAGES… - Other - Beverages containing milk22029990WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED, AND OTHER NON-ALCOHOLIC BEVERAGES… - Other
22031 codeWATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED, AND OTHER NON-ALCOHOLIC BEVERAGES…▼
22031 code
WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED, AND OTHER NON-ALCOHOLIC BEVERAGES…
220411 codesWINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES; GRAPE MUST OTHER THAN THAT OF HEADING 2009▼
220411 codes
WINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES; GRAPE MUST OTHER THAN THAT OF HEADING 2009
22041000WINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES; GRAPE MUST OTHER THAN THAT OF HEADING 2009 - - Sparkling wine ---- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol22042110WINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES; GRAPE MUST OTHER THAN THAT OF HEADING 2009 - - In containers holding - - Port and other red wines22042120WINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES; GRAPE MUST OTHER THAN THAT OF HEADING 2009 - - In containers holding - - Sherry and other white wines22042190WINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES; GRAPE MUST OTHER THAN THAT OF HEADING 2009 - - In containers holding - - Other22042210WINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES; GRAPE MUST OTHER THAN THAT OF HEADING 2009 - In containers holding more than than 10 l - Port and other red wines22042220WINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES; GRAPE MUST OTHER THAN THAT OF HEADING 2009 - In containers holding more than than 10 l - Sherry and other white wines22042290WINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES; GRAPE MUST OTHER THAN THAT OF HEADING 2009 - In containers holding more than than 10 l - Other22042910WINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES; GRAPE MUST OTHER THAN THAT OF HEADING 2009 - - Other - - Port and other red wines22042920WINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES; GRAPE MUST OTHER THAN THAT OF HEADING 2009 - - Other - - Sherry and other white wines22042990WINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES; GRAPE MUST OTHER THAN THAT OF HEADING 2009 - - Other - - Other22043000WINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES; GRAPE MUST OTHER THAN THAT OF HEADING 2009 - - Other grape must
22052 codesVERMOUTH AND OTHER WINE OF FRESH GRAPES FLAVOURED WITH PLANTS OR AROMATIC SUBSTANCES▼
22052 codes
VERMOUTH AND OTHER WINE OF FRESH GRAPES FLAVOURED WITH PLANTS OR AROMATIC SUBSTANCES
22061 codeVERMOUTH AND OTHER WINE OF FRESH GRAPES FLAVOURED WITH PLANTS OR AROMATIC SUBSTANCES▼
22061 code
VERMOUTH AND OTHER WINE OF FRESH GRAPES FLAVOURED WITH PLANTS OR AROMATIC SUBSTANCES
22074 codesUNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL. OR HIGHER; ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH▼
22074 codes
UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL. OR HIGHER; ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH
22071011UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL. OR HIGHER; ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH - - Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher: ---- Rectified spirit - - Concentrates of alcoholic beverages22071019UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL. OR HIGHER; ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH - - Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher: ---- Rectified spirit - - Other22071090UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL. OR HIGHER; ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH - - Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher: ---- Rectified spirit - - Other22072000UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL. OR HIGHER; ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH - - Ethyl alcohol and other spirits, denatured, of any strength
220833 codesUndenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages▼
220833 codes
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages
22082011Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages - - Spirits obtained by distilling grape wine or grape marc - -- Brandy22082012Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages - - Spirits obtained by distilling grape wine or grape marc - Omitted22082019Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages - - Spirits obtained by distilling grape wine or grape marc - -- Other22082091Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages - - Spirits obtained by distilling grape wine or grape marc - - Brandy22082092Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages - - Spirits obtained by distilling grape wine or grape marc - Omitted22082099Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages - - Spirits obtained by distilling grape wine or grape marc - - Other22083011Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages - - Whiskies - -- Bourbon whiskey22083012Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages - - Whiskies - -- Scotch22083013Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages - - Whiskies - -- Blended22083019Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages - - Whiskies - -- Other22083091Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages - - Whiskies - - Bourbon whiskey22083092Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages - - Whiskies - - Scotch22083093Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages - - Whiskies - - Blended22083099Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages - - Whiskies - - Other22084011Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages - - Rum and other spirits obtained by distilling fermented sugarcane products - - Rum22084012Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages - - Rum and other spirits obtained by distilling fermented sugarcane products - - Other22084091Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages - - Rum and other spirits obtained by distilling fermented sugarcane products - - Rum22084092Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages - - Rum and other spirits obtained by distilling fermented sugarcane products - - Other22085012Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages - - Gin and Geneva : 2208 5011 ----- Gin l 150% - - -- Geneva22085013Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages - - Gin and Geneva : 2208 5011 ----- Gin l 150% - - Omitted22085091Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages - - Gin and Geneva : 2208 5011 ----- Gin l 150% - - - Gin22085092Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages - - Gin and Geneva : 2208 5011 ----- Gin l 150% - - - Geneva22086000Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages - - Vodka22087011Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages - - Liqueurs and cordials - -- Liqueurs22087012Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages - - Liqueurs and cordials - -- Cordials22087091Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages - - Liqueurs and cordials - -- Liqueurs22087092Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages - - Liqueurs and cordials - -- Cordials22089011Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages - Other - -- Tequila22089012Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages - Other - -- Indenatured ethyl alcohol22089019Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages - Other - -- Other22089091Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages - Other - -- Tequila22089092Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages - Other - -- Indenatured ethyl alcohol22089099Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages - Other - -- Other
22093 codesVINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID▼
22093 codes
VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID
22090010VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID - - Vinegar and substitutes for vinegar obtained from acetic acid - - Brewed vinegar22090020VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID - - Vinegar and substitutes for vinegar obtained from acetic acid - - Synthetic vinegar22090090VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID - - Vinegar and substitutes for vinegar obtained from acetic acid - - Other EXEMPTION NOTIFICATIONS Rates of additional duty on specified alcoholic liquors: [Notfn. No. 32/03-Cus. dt. 1.3.2003] In exercise of the powers conferred by the proviso to sub-section (1) of section 3 of the Customs Tariff Act, 1975(51 of 1975) and in supersession of the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue) No.54/2001-Customs, dated the 11th May, 2001, published in the Gazette of India, vide number G.S.R.353 (E), dated the 11th May, 2001, the Central Govern- ment having regard to the excise duties for the time being leviable on like alcoholic liquors produced or manufactured in different States, or the excise duties which would be leviable for the time being in different States on the class or description of alcoholic liquor, as the case may be, hereby specifies, on goods of the description specified in column (3) of the Table below, and falling under the headings of the First Schedule to the said Customs Tariff Act as are specified in the corresponding entry in column (2) of the said Table, when imported into India, the rates of additional duty specified in the corresponding entry in column (4) of the said Table. Table S.No. Heading Description of goods Rate of additional duty 1. 2203, 2204, All goods put up in bottles or cans or any other 2205, or packing, for ultimate sale in retail and having 2206 a CIF price,- (a) not exceeding USD 25 per case; 75% ad valorem (b) exceeding USD 25 but not exceeding 50% ad valorem or USD 37 per USD 40 per case; case, whichever is higher (c) exceeding USD 40 per case 20% ad valorem or USD 40 per case, whichever is higher 2. 2208 All goods put up in bottles or cans or any other packing, for ultimate sale in retail and having a CIF price,- (a) not exceeding USD 10 per case; 150% ad valorem (b) exceeding USD 10 but not exceeding 100% ad valorem or USD 40 per USD 20 per case; case, whichever is higher (c) exceeding USD 20 but not exceeding 50% ad valorem or USD 53.2 per USD 40 per case; case, whichever is higher (d) exceeding USD 40 per case 25% ad valorem or USD 53.2 per case, whichever is higher Explanation.- For the purposes of this notification,- (i) a "case" shall mean a packing containing a total volume of nine litres of liquor; (ii) the CIF price of any goods put up in packings of a size other than nine litres shall be determined on a pro-rata basis; (iii) the said additional duty shall be payable in Indian currency; (iv) "USD" means US Dollar; (v) rate of exchange applicable for the purpose of calculation of the said additional duty shall be the rate which is specified in the notification of the Government of India in the Ministry of Finance and Company Affairs (Department of Revenue), issued from time to time, in exercise of the powers conferred by sub-clause (i) of clause (a) of sub-section (3) of section 14 of the said Customs Act, and the relevant date for the determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Customs Act. Exemption from Additional duty leviable on Beer of Nepalese origin. [Notfn. No. 82/07-Cus. dt. 3.7.2007] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with sub-section (8) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) and in superses- sion of the notification of the Government of India in Ministry of Finance (Department of Revenue) No. 178/2003-Customs, dated 12th of December 2003, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts all the goods from the whole of the additional duty leviable under the notification of the Government of India in the Ministry of Finance (Department of Rev- enue), No. 32/2003-Customs, dated the 1st March, 2003, published in Gazette of India vide G.S.R. 167(E), dated the 1st March, 2003.
About chapter 22
Chapter 22 of the ITC-HS schedule covers beverages, spirits and vinegar. It contains 9 4-digit headings and 67 8-digit India-specific tariff codes.
When you raise an invoice for goods in this chapter, the right HSN comes from the most specific 8-digit code that matches your product. Use the search above to filter, or click any heading row to expand and see all sub-codes.
Need GST rates? They're not shown here intentionally — rates change at every Council meeting and stale rate data is misleading. Refer to gst.gov.in's rate finder once you have the correct HSN.
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