Impact of GST on Water based products
NIL GST Water and Water-based Products
The following products classified as water/water-based products feature nil GST rate:
- Water excluding aerated, mineral, purified, distilled, medicinal, ionic, battery, demineralized and water sold in sealed container.
- Non-alcoholic Toddy, along with neera including date and palm neera
- Non-branded tender coconut water, which are not put in a unit container
Water and Water-based products with 5% GST
Relatively few water/water-derived products have 5% GST rate. The major one is:
- Ice and snow
GST on Water and related products @ 12%
A range of water as well as water-based products are taxed at 12% GST rate. Some of major ones are:
- Drinking water, when packed in 20 L bottles
- Branded tender coconut water when put up in a container
- Lemonade
- Aerated water
GST Rate 18% (water and related products)
GST on water and related products can be 18% in some cases. The following are key examples of this:
- Natural and artificial mineral water, and aerated water with no added sugar/other sweetening or flavouring agents
- Non-alcoholic beverages, excluding tender coconut water
GST Rate on Water and related Products @28%
GST on water/water-products can be as high as 28% as mentioned earlier. The following are key examples of products featuring the highest GST rate:
- All goods, including aerated water, with added sugar or other sweetening and flavouring agents
HSN Code and GST Rate on Water as well as related products
The following table shows the HSN Code and CGST/SGST/IGST rates on water and compensation cess of various water and water-based products manufactured/supplied in India:
|
HSN Code |
Type of Product |
CGST Rate (%) |
SGST Rate (%) |
IGST Rate (%) |
Compensation Cess (%) |
|---|---|---|---|---|---|
|
2201 |
Water, excluding aerated, mineral, purified, distilled, medicinal, ionic, battery, demineralized and water sold in sealed container |
0 |
0 |
0 |
– |
|
2201 |
Non-alcoholic Toddy, Neera including date and palm neera |
0 |
0 |
0 |
– |
|
2202 90 90 |
Non-branded tender coconut water, which are not put in a unit container |
0 |
0 |
0 |
– |
|
2201 90 10 |
Ice and snow |
2.5 |
2.5 |
5 |
– |
|
2845 |
Heavy water |
2.5 |
2.5 |
5 |
– |
|
2201 |
Drinking water (20 L bottles) |
6 |
6 |
12 |
– |
|
2202 99 90 |
Branded tender coconut water when put up in a container |
6 |
6 |
12 |
– |
|
28 |
Steam |
6 |
6 |
12 |
– |
|
2202 10 20 |
Lemonade |
– |
– |
– |
12 |
|
2202 10 10 |
Aerated water |
– |
– |
– |
12 |
|
2201 |
Natural and artificial mineral water, and aerated water with no added sugar/other sweetening or flavouring agents |
9 |
9 |
18 |
– |
|
2202 91 00, 2202 99 90 |
Non-alcoholic beverages, excluding tender coconut water |
9 |
9 |
18 |
– |
|
2202 10 |
All goods, including aerated water, with added sugar or other sweetening and flavouring agents |
14 |
14 |
28 |
– |
About Us
Hope you enjoyed reading this article. At Falcon eBiz, we continuously work to empower Indian businesses. If you own a business, you can try our super-simple accounting software.
With this software you can create GST bills, track inventory, manage expenses, and even file GST returns. It’s very easy to use and doesn’t require any accounting knowledge.
Know more about our GST ready Accounting software
Know more abour our GST Services