Monday, 5 June 2017

GST Rate Schedule Chapter - 22 (Beverages, spirit and vinegar)

Chapter
22 (Beverages, spirit and vinegar)

Nil
1.  Water     [other than     aerated, mineral, purified, distilled, medicinal, ionic,   battery, de-mineralized and water sold in           sealed container] [2201]
2.   Non-alcoholic Toddy,   Neera [2201]
3.   Tender
coconut water
put up in unit container and bearing a registered brand      name [2202 90 90]
5%
-
12%
1. Ice and snow [2201 90 10]
2.   Soya   milk   drinks
[2202 90 10]
3. Fruit pulp or fruit juice based drinks [2202 90 30]
4. Tender coconut water put up in unit container  and bearing a registered brand name [2202 90 90]
5.   Beverages containing         milk [2202 90 30]
18%
All goods not specified elsewhere
1. 2201  Waters, including natural or artificial mineral waters and aerated waters,                 not
containing added sugar or other sweetening matter nor flavoured.
2. 2207 Ethyl alcohol and other spirits, denatured, of any strength.
3. 2209 Vinegar and substitutes  for vinegar obtained from acetic acid.]
28%
1. Other non-alcoholic beverages [2202 90 90]
2. Aerated waters, containing added sugar or other sweetening matter or flavoured [2202 10]



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