22Chapter (2-digit)Section IV

HSN Code 22 – Beverages, Spirits And Vinegar

Full GST classification for Beverages, Spirits And Vinegar — chapter, heading and tariff hierarchy, GST rate slabs and related HSN codes. Updated for India GST.

Search all HSN codesCheck GST rate

HSN Code

22

Chapter

22

Digits

2-digit

Section

IV

What is HSN Code 22?

HSN code 22 is the Harmonized System of Nomenclature classification for Beverages, Spirits And Vinegar under India's Goods and Services Tax (GST). It is a 2-digit code sitting at the chapter (2-digit) level of the HSN hierarchy.

This code belongs to Chapter 22 — Beverages, Spirits And Vinegar, which is part of Section IV: Prepared Foodstuffs, Beverages, Tobacco. Every GST-registered business supplying beverages, spirits and vinegar must quote HSN 22 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.

Classification breakdown of 22

LevelCodeDescription
Chapter22beverages, spirits and vinegar

GST rate for HSN 22

Goods under HSN 22 attract GST at one of the five standard slabs. The exact rate depends on the specific product and the latest GST Council notification — always confirm before invoicing.

0%

Nil / Exempt

Fresh produce, milk, cereals, books

5%

Merit rate

Essentials, packaged food, transport

12%

Standard-low

Processed food, mobiles, apparel > ₹1,000

18%

Standard

Most goods, electronics, services

28%

Demerit / luxury

Cars, cement, aerated drinks, tobacco

Find the exact GST rate for Beverages, Spirits And Vinegar →

Sub-codes under this classification

HSN CodeDescription
2201waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow
2202waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non alcoholic beverages, not including fruit, nut or vegetable juices of heading 2008
2203beer made from malt
2204wine of fresh grapes, including fortified wines, grape must other than that of heading 2008
2205vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
2206other fermented beverages (for example, cider, perry, mead sake), mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included
2207undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher, ethyl alcohol and other spirits, denatured, of any strength
2208undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol., spirit, liqueurs and other spiritnous beverages
2209vinegar and substitutes for vinegar obtained from acetic acid

HSN Code 22 — FAQs

What is HSN code 22?

HSN code 22 classifies "Beverages, Spirits And Vinegar" under India's GST regime. It falls under Chapter 22 (Beverages, Spirits And Vinegar) of the Harmonized System of Nomenclature.

How many digits is HSN code 22?

22 is a 2-digit HSN code — a chapter (2-digit). Businesses declare 4-digit HSN (turnover up to ₹5 crore) or 6-digit HSN (above ₹5 crore) on GST invoices; 8-digit codes are used for exports and imports.

What is the GST rate for HSN code 22?

Goods under HSN 22 are taxed at one of the GST slabs — 0%, 5%, 12%, 18% or 28% — depending on the exact product and the latest GST Council notification. Use the Laabam.One GST Rate Finder to confirm the current rate for Beverages, Spirits And Vinegar.

Which chapter does HSN code 22 belong to?

HSN 22 belongs to Chapter 22 — Beverages, Spirits And Vinegar, part of Section IV: Prepared Foodstuffs, Beverages, Tobacco.

Auto-fill HSN 22 on every invoice

Laabam.One ERP stores HSN codes against your products and auto-populates them on GST invoices, e-invoices and GSTR-1 — no manual lookup, no classification errors.

Start Free TrialSchedule Demo