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| Rates (%) | Products Description | HSN Codes | Export and Import HSN Codes |
|---|---|---|---|
| NIL | Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] | 2201 | 22011010, 22011020, 22019090 |
| NIL | Non-alcoholic Toddy, Neera including date and palm neera | 2201 | 22011010, 22011020, 22019090 |
| 18% | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter or flavoured | 2201 | 22011010, 22011020, 22019090 |
| 18% | Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol) inserted on 27/07/2018] | 2207 | 22071011, 22071019, 22071090, 22072000 |
| 5% | Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol) | 2207 | |
| 18% | Vinegar and substitutes for vinegar obtained from acetic acid | 2209 | 22090010, 22090020, 22090090 |
| NIL | Tender coconut water other than put up in unit container and bearing a registered brand name | 22029090 | – |
| 5% | Tender coconut water put up in unit container and bearing a registered brand name, or bearing a brand name. | 22029090 | – |
| 18% | Other non-alcoholic beverages | 22029090 | – |
| 12% | Beverages containing milk | 22029030 | – |
| 12% | Fruit pulp or fruit juice based drinks | 22029020 | – |
| 12% | Soya milk drinks | 22029010 | – |
| 18% | Other non-alcoholic beverages [other than tender coconut water] | 22029100 | – |
| 18% | Other non-alcoholic beverages [other than tender coconut water] | 22029990 | – |
| 28% | Others | 22021090 | – |
| 28% | Lemonade | 22021020 | – |
| 28% | Aerated Waters | 22021010 | – |
| 5% | Ice and snow | 22019010 | – |
| 28% | All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured | 220210 | – |