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GST on Mineral Water — 18%

Mineral Water attracts 18% GST under HSN code 2201. Calculate the exact tax below.

Updated for 2026
HSN Code: 2201
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HSN Code for Mineral Water

HSN Code
2201

Mineral Water is classified under HSN code 2201 for GST purposes. The Harmonized System of Nomenclature (HSN) code is used to classify goods systematically. This code must be mentioned on GST invoices when billing for mineral water.

GST Rate History for Mineral Water

Mineral water and packaged drinking water attract 18% GST since July 2017. The rate was initially proposed at 28% but was set at 18% from launch.

Input Tax Credit (ITC) on Mineral Water

Yes, input tax credit (ITC) is available on mineral water for registered businesses. If you purchase mineral water for business purposes, the GST paid (18%) can be claimed as ITC against your output tax liability, subject to conditions under Section 16 of the CGST Act.

GST Calculation Examples for Mineral Water

Here are example calculations showing GST on mineral water at 18% for common price points:

Base PriceGST (18%)CGST (9%)SGST (9%)Total
₹20₹4₹2₹2₹24
₹50₹9₹5₹5₹59
₹100₹18₹9₹9₹118
₹500₹90₹45₹45₹590

Related GST Rates

More in Food & Beverages:

Other items at 18% GST:

Frequently Asked Questions

What is the GST rate on Mineral Water in India?

Mineral Water attracts 18% GST in India under HSN code 2201. For intra-state sales, this is split into 9% CGST and 9% SGST. For inter-state sales, 18% IGST applies.

What is the HSN code for Mineral Water?

The HSN code for Mineral Water is 2201. HSN (Harmonized System of Nomenclature) codes are used to classify goods under GST. This code should be mentioned on all GST invoices.

How to calculate GST on Mineral Water?

To add 18% GST on mineral water: GST Amount = Base Price × 18/100. Total = Base Price + GST Amount. For example, on ₹50: GST = ₹9, Total = ₹59.

Can I claim input tax credit (ITC) on Mineral Water?

Yes, registered businesses can claim input tax credit on mineral water purchased for business purposes. The 18% GST paid can be offset against your output GST liability, subject to Section 16 conditions of the CGST Act.

Has the GST rate on Mineral Water changed since 2017?

Mineral water and packaged drinking water attract 18% GST since July 2017. The rate was initially proposed at 28% but was set at 18% from launch.