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Verified Category: Beverages

HSN Code 2201

Water (other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed unit container)

Current GST Rate
0%
Verified ✓
Rate noteRate varies within this heading — 0%: Water (other than aerated, mineral, distilled,…; 5%: Waters, including natural or artificial mineral waters…

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 2201 specifically identifies water (other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed unit container) for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split
CGST 0% + SGST 0%
Inter-State Split
IGST 0%

Compliance Check-list

  • Mention HSN 2201 on all Tax Invoices for water (other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed unit container)
  • Include in HSN-wise summary of GSTR-1 filings
  • Mandatory for E-way bill generation for goods above threshold
  • Ensure Input Tax Credit (ITC) matches this classification
✨ AI Compliance Insight

Expert Advice for 2201

"Classifying water (other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed unit container) correctly is critical to avoid litigation. While the base rate is 0%, always check for anti-dumping duties if importing, especially under the Beverages category. AasanKhata automatically monitors these shifts for you."