What is the GST (IGST) rate for HSN code 22011010?

HSN code 22011010 (Mineral Water) attracts 5% IGST under Schedule I of the GST notification.

What is the customs duty (BCD) for HSN code 22011010?

The Basic Customs Duty (BCD) for HSN code 22011010 is 30%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 22011010 cover?

HSN code 22011010 covers Mineral Water. It sits under Chapter 22 – Beverages, spirits and vinegar, in Section IV – PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES.

What is the unit of measurement for HSN code 22011010?

The standard unit of quantity (UQC) for HSN code 22011010 is l, as listed in the Customs Tariff.

What is the HSN code for packaged drinking water?

Mineral waters are classified under 22011010 and aerated waters under 22011020, within heading 2201. Flavoured/sweetened drinks fall under heading 2202 instead.

HSN Code Finder · Product

Mineral Water HSN Code 2201

Q: What is the HSN code for Mineral Water?

The HSN code for Mineral Water is 22011010, classified under Chapter 22 – Beverages, spirits and vinegar of India's Customs Tariff (ITC-HS).

5% IGSTSchedule I

Waters, including natural/artificial mineral waters (no added sugar or flavour), are classified under HSN heading 2201. Mineral and aerated waters are split into separate tariff items.

Search any HSN code

Heading

2201

Primary code

22011010

GST / IGST

Customs duty (BCD)

30%

Mineral Water HSN codes & GST rates

The 8-digit HSN/HS codes under heading 2201 (waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
22011010	- Mineral waters	5%	30%
22011020	- Aerated waters	5%	30%
22019090	- Other	5%	30%

FTA preferential rates: 13 partner agreement(s) listed for 22011010; best preferential rate 0% via ASEAN countries; 10 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for mineral water?

The HSN code for mineral water is 2201 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for mineral water the most common is 22011010, which attracts 5% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How mineral water is classified under HSN

The HSN classification for mineral water narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 222-digitBeverages, spirits and vinegar
22014-digit headingWATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER NOR FLAVOURED; ICE AND SNOW
2201106-digit subheading- Mineral waters and aerated waters :
220110108-digit tariff item- Mineral waters

Section IV — PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

GST on mineral water

Mineral Water (HSN 2201) attracts 5% GST under GST Schedule I. On a sale within the same state this is charged as 2.5% CGST + 2.5% SGST; on an inter-state sale or an import it is charged as a single 5% IGST. This is the rate recorded for the primary code 22011010 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported mineral water

When mineral water (HSN 22011010) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 30%, AIDC 30%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 5% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹50.045. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 22011010 →

Conclusion

The HSN code for mineral water is 2201 at the heading level, with 22011010 the most commonly used 8-digit tariff item (5% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.