About Chapter 22
Chapter 22 of the Harmonized System of Nomenclature (HSN) is titled “Beverages, spirits and vinegar”. It is part of Section IV, Prepared Foodstuffs, Beverages, Tobacco, together with Chapter 16 (preparations of meat, of fish, of crustaceans), Chapter 17 (sugars and sugar confectionery), Chapter 18 (cocoa and cocoa preparations), Chapter 19 (preparations of cereals, flour, starch or milk), Chapter 20 (preparations of vegetables, fruit), Chapter 21 (miscellaneous edible preparations), Chapter 23 (residues and waste from the food industries) and Chapter 24 (tobacco and manufactured tobacco substitutes, products).
The chapter is divided into 9 headings, from 2201 (mineral and aerated waters, ice) to 2209 (vinegar and substitutes for vinegar obtained from acetic acid). The headings with the most codes that people search for are waters (2202), undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol., spirit (2208), mineral and aerated waters, ice (2201) and undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher (2207).
Note 1 sends sea water to heading 2501, distilled or conductivity water to heading 2853 and acetic acid of a concentration above 10% by weight to heading 2915, and leaves beverages prepared for cooking, and so unfit to drink, generally to heading 2103.
Every heading is listed below. Under each are the codes that have their own page on Laabam One, 11 codes in this chapter, each with its full classification: its chapter, heading and sub-heading, and the codes beside it.
Every code in this chapter begins with 22: four digits make a heading, six a sub-heading, and eight a tariff item of India's Customs Tariff. How many of those digits a GST tax invoice shows depends on the business, not the goods: under Notification No. 78/2020 – Central Tax, from 1 April 2021, four digits where aggregate turnover in the previous financial year was up to ₹5 crore, and six above it. Up to ₹5 crore, the code may be left off invoices to unregistered buyers.
No GST rate is shown here. GST rates were revised in September 2025, and a rate appears on this site only once it has been checked against the CBIC rate notifications.
Sources: ITC(HS) Chapter 22, DGCI&S (title, headings and notes); Notification No. 78/2020 – Central Tax (HSN digits on invoices).