Packaged drinking water, mineral water and soda water without added sugar or flavour.
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Mineral Water falls under HSN 2201, in chapter 22 (Beverages).
Heading 2201 covers plain water in any pack, from 1 litre bottles to 20 litre jars, and plain soda. Since 22 September 2025 all of it is 5%. As soon as sugar or flavour is added, the drink moves to heading 2202, and sweetened or flavoured aerated water is taxed at 40%.
| Code | Description |
|---|---|
| 220110 | Mineral waters and aerated waters (soda) |
| 220190 | Other water (packaged drinking water, 20 litre jars), ice and snow |
The GST rate on mineral water is 5%. Before 22 September 2025 it was 12% or 18%. 5% on unsweetened, unflavoured water including packaged drinking water and soda (18% before 22 September 2025; 20 litre jars were 12%). Ordinary water that is not packaged is nil.
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
Compare other goods on the GST rates list.
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 2201 |
| Above Rs 5 crore | 6 on every invoice | 220110, 220190 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 22 |
Here is how a line for mineral water looks on a tax invoice within one state: 200 × bottle of 1 litre at Rs 18.00 each, taxed at 5%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Mineral Water | 2201 | 200 × bottle of 1 litre | 18.00 | 3,600.00 | 90.00 | 90.00 | 3,780.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 180.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 22 (Beverages) covers: Water, soft drinks, other non alcoholic drinks, alcoholic beverages and vinegar.
Products often bought, sold or invoiced together with mineral water:
Mineral Water falls under HSN 2201: packaged drinking water, mineral water and soda water without added sugar or flavour. Common 6 digit codes are 220110 for mineral waters and aerated waters (soda) and 220190 for other water (packaged drinking water, 20 litre jars), ice and snow.
5% on unsweetened, unflavoured water including packaged drinking water and soda (18% before 22 September 2025; 20 litre jars were 12%). Ordinary water that is not packaged is nil.
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 2201 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 220110, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.