| HSN |
22 | Beverages, spirits and vinegar | — | — | — | — |
| HSN |
2201 | WATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER NOR FLAVOURED; ICE AND SNOW — Non-alcoholic Toddy, Neera including date and palm neera | 0% | 0% | 0% | 0% |
| HSN |
2201 | WATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER NOR FLAVOURED; ICE AND SNOW — Water (other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed unit container) | 0% | 0% | 0% | 0% |
| HSN |
2201 | WATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER NOR FLAVOURED; ICE AND SNOW — Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured | 18% | 9% | 9% | 9% |
| HSN |
2201 | Drinking water packed in 20 litre bottles | 12% | 6% | 6% | 6% |
| HSN |
2201 | Water [other than aerated, mineral, distilled, | 0% | 0% | 0% | 0% |
| HSN |
2202 | WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED, AND OTHER NON ALCOHOLIC BEVERAGES, NOT INCLUDING FRUIT, NUT OR VEGETABLE JUICES OF HEADING 2008 | 40% | 20% | 20% | 20% |
| HSN |
2202 | Other non-alcoholic beverages [other than | 18% | 9% | 9% | 9% |
| HSN |
2202 | Carbonated Beverages of Fruit Drink or | 28% | 14% | 14% | 14% |
| HSN |
2203 | BEER MADE FROM MALT | — | — | — | — |
| HSN |
2204 | WINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES, GRAPE MUST OTHER THAN THAT OF HEADING 2008 | — | — | — | — |
| HSN |
2205 | VERMOUTH AND OTHER WINE OF FRESH GRAPES FLAVOURED WITH PLANTS OR AROMATIC SUBSTANCES | — | — | — | — |
| HSN |
2206 | OTHER FERMENTED BEVERAGES (FOR EXAMPLE, CIDER, PERRY, MEAD SAKE), MIXTURES OF FERMENTED BEVERAGES AND MIXTURES OF FERMENTED BEVERAGES AND NON-ALCOHOLIC BEVERAGES, NOT ELSEWHERE SPECIFIED OR INCLUDED | — | — | — | — |
| HSN |
2207 | UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL. OR HIGHER, ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH — Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit (petrol)] | 18% | 9% | 9% | 9% |
| HSN |
2207 | UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL. OR HIGHER, ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH — Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol) | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
2208 | UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF LESS THAN 80% VOL., SPIRIT, LIQUEURS AND OTHER SPIRITNOUS BEVERAGES | — | — | — | — |
| HSN |
2209 | VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID | 18% | 9% | 9% | 9% |
| HSN |
220110 | MINERAL WATERS AND AERATED WATERS : — Non-alcoholic Toddy, Neera including date and palm neera | 0% | 0% | 0% | 0% |
| HSN |
220110 | MINERAL WATERS AND AERATED WATERS : — Water (other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed unit container) | 0% | 0% | 0% | 0% |
| HSN |
220110 | MINERAL WATERS AND AERATED WATERS : — Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
220190 | OTHER : — Non-alcoholic Toddy, Neera including date and palm neera | 0% | 0% | 0% | 0% |
| HSN |
220190 | OTHER : — Water (other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed unit container) | 0% | 0% | 0% | 0% |
| HSN |
220190 | OTHER : — Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
220210 | WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED : | 28% | 14% | 14% | 14% |
| HSN |
220290 | Other | 40% | 20% | 20% | 20% |
| HSN |
220291 | NON ALCOHOLIC BEER | 40% | 20% | 20% | 20% |
| HSN |
220299 | OTHER: | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
220300 | BEER MADE FROM MALT | — | — | — | — |
| HSN |
220410 | SPARKLING WINE | — | — | — | — |
| HSN |
220421 | IN CONTAINERS HOLDING 2 L OR LESS: | — | — | — | — |
| HSN |
220422 | IN CONTAINERS HOLDING MORE THAN 2 L BUT NOT MORE THAN 10 L: | — | — | — | — |
| HSN |
220429 | OTHER : | — | — | — | — |
| HSN |
220430 | OTHER GRAPE MUST | — | — | — | — |
| HSN |
220510 | IN CONTAINERS HOLDING 2 L OR LESS | — | — | — | — |
| HSN |
220590 | OTHER | — | — | — | — |
| HSN |
220600 | OTHER FERMENTED BEVERAGES (FOR EXAMPLE, CIDER, PERRY, MEAD SAKE), MIXTURES OF FERMENTED BEVERAGES AND MIXTURES OF FERMENTED BEVERAGES AND NON-ALCOHOLIC BEVERAGES, NOT ELSEWHERE SPECIFIED OR INCLUDED | — | — | — | — |
| HSN |
220710 | UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL. OR HIGHER: — Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit (petrol)] | 18% | 9% | 9% | 9% |
| HSN |
220710 | UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL. OR HIGHER: — Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol) | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
220720 | ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH — Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit (petrol)] | 18% | 9% | 9% | 9% |
| HSN |
220720 | ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH — Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol) | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
220820 | SPIRITS OBTAINED BY DISTILLING GRAPE WINE OR GRAPE MARC : | — | — | — | — |
| HSN |
220830 | WHISKIES : | — | — | — | — |
| HSN |
220840 | RUM AND OTHER SPIRITS OBTAINED BY DISTILLING FERMENTED SUGARCANE PRODUCTS: | — | — | — | — |
| HSN |
220850 | GIN AND GENEVA : | — | — | — | — |
| HSN |
220860 | Vodka | — | — | — | — |
| HSN |
220870 | LIQUEURS AND CORDIALS : | — | — | — | — |
| HSN |
220890 | OTHER : | — | — | — | — |
| HSN |
220900 | VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID: | 18% | 9% | 9% | 9% |
| HSN |
22011010 | MINERAL WATERS — Non-alcoholic Toddy, Neera including date and palm neera | 0% | 0% | 0% | 0% |
| HSN |
22011010 | MINERAL WATERS — Water (other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed unit container) | 0% | 0% | 0% | 0% |
| HSN |
22011010 | MINERAL WATERS — Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
22011020 | AERATED WATERS — Non-alcoholic Toddy, Neera including date and palm neera | 0% | 0% | 0% | 0% |
| HSN |
22011020 | AERATED WATERS — Water (other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed unit container) | 0% | 0% | 0% | 0% |
| HSN |
22011020 | AERATED WATERS — Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
22019010 | ICE AND SNOW | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
22019090 | OTHER — Non-alcoholic Toddy, Neera including date and palm neera | 0% | 0% | 0% | 0% |
| HSN |
22019090 | OTHER — Water (other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed unit container) | 0% | 0% | 0% | 0% |
| HSN |
22019090 | OTHER — Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
22021010 | AERATED WATERS | 40% | 20% | 20% | 20% |
| HSN |
22021020 | LEMONADE | 40% | 20% | 20% | 20% |
| HSN |
22021090 | OTHER | 40% | 20% | 20% | 20% |
| HSN |
22029010 | WATERS, INCLUDING MINERAL WATERS ANDAERATED WATERS, CONTAINING ADDED SUGAROR OTHER SWEETENING MATTER OR FLAVOURED,AND OTHER NON - ALCOHOLIC BEVERAGES, NOTINCLUDING FRUIT OR VEGETABLE JUICES OFHEADING 2009 - OTHER : SOYA MILK DRINKS, WHETHER OR NOT SWEETENDED OR FLAVOURED | 40% | 20% | 20% | 20% |
| HSN |
22029020 | WATERS, INCLUDING MINERAL WATERS ANDAERATED WATERS, CONTAINING ADDED SUGAROR OTHER SWEETENING MATTER OR FLAVOURED,AND OTHER NON - ALCOHOLIC BEVERAGES, NOTINCLUDING FRUIT OR VEGETABLE JUICES OFHEADING 2009 - OTHER : FRUIT PULP OR FRUIT JUICE BASED DRINKS | 40% | 20% | 20% | 20% |
| HSN |
22029030 | WATERS, INCLUDING MINERAL WATERS ANDAERATED WATERS, CONTAINING ADDED SUGAROR OTHER SWEETENING MATTER OR FLAVOURED,AND OTHER NON - ALCOHOLIC BEVERAGES, NOTINCLUDING FRUIT OR VEGETABLE JUICES OFHEADING 2009 - OTHER : BEVERAGES CONTAINING MILK | 40% | 20% | 20% | 20% |
| HSN |
22029090 | WATERS, INCLUDING MINERAL WATERS ANDAERATED WATERS, CONTAINING ADDED SUGAROR OTHER SWEETENING MATTER OR FLAVOURED,AND OTHER NON - ALCOHOLIC BEVERAGES, NOTINCLUDING FRUIT OR VEGETABLE JUICES OFHEADING 2009 - OTHER : OTHER | 40% | 20% | 20% | 20% |
| HSN |
22029100 | Non alcoholic beer | 18% | 9% | 9% | 9% |
| HSN |
22029910 | Soya milk drinks, whether or not sweetended or flavoured | 12% | 6% | 6% | 6% |
| HSN |
22029920 | FRUIT PULP OR FRUIT JUICE BASED DRINK | 12% | 6% | 6% | 6% |
| HSN |
22029921 | Fruit pulp or fruit juice based drinks : Cranberry products | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
22029929 | Fruit pulp or fruit juice based drinks : Others | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
22029930 | Beverages containing milk | 12% | 6% | 6% | 6% |
| HSN |
22029931 | Beverages containing milk : Cranberry products | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
22029939 | Beverages containing milk :Other | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
22029990 | Other — Caffeinated Beverages | 28% | 14% | 14% | 14% |
| HSN |
22029990 | Other — Other non-alcoholic beverages [other than those specified in Schedule I of this notification] | 40% | 20% | 20% | 20% |
| HSN |
22029991 | Other :Cranberry products | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
22029999 | Other :Other | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
22030000 | BEER MADE FROM MALT | — | — | — | — |
| HSN |
22041000 | SPARKLING WINE | — | — | — | — |
| HSN |
22042110 | Port and other red wines | — | — | — | — |
| HSN |
22042120 | Sherry and other white wines | — | — | — | — |
| HSN |
22042190 | Other | — | — | — | — |
| HSN |
22042210 | Port and other red wines | — | — | — | — |
| HSN |
22042220 | Sherry and other white wines | — | — | — | — |
| HSN |
22042290 | Other | — | — | — | — |
| HSN |
22042910 | Port and other red wines | — | — | — | — |
| HSN |
22042920 | Sherry and other white wines | — | — | — | — |
| HSN |
22042990 | Other | — | — | — | — |
| HSN |
22043000 | Other grape must | — | — | — | — |
| HSN |
22051000 | In containers holding 2 l or less | — | — | — | — |
| HSN |
22059000 | Other | — | — | — | — |
| HSN |
22060000 | OTHER FERMENTED BEVERAGES (FOR EXAMPLE, CIDER, PERRY, MEAD SAKE), MIXTURES OF FERMENTED BEVERAGES AND MIXTURES OF FERMENTED BEVERAGES AND NON-ALCOHOLIC BEVERAGES, NOT ELSEWHERE SPECIFIED OR INCLUDED | — | — | — | — |
| HSN |
22071011 | Concentrates of alcoholic beverages — Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit (petrol)] | 18% | 9% | 9% | 9% |
| HSN |
22071011 | Concentrates of alcoholic beverages — Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol) | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
22071012 | Spirits for industrial use | 18% | 9% | 9% | 9% |
| HSN |
22071019 | Other — Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit (petrol)] | 18% | 9% | 9% | 9% |
| HSN |
22071019 | Other — Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol) | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
22071090 | Other — Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit (petrol)] | 18% | 9% | 9% | 9% |
| HSN |
22071090 | Other — Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol) | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
22072000 | ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH — Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit (petrol)] | 18% | 9% | 9% | 9% |
| HSN |
22072000 | ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH — Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol) | 5% | 2.5% | 2.5% | 2.5% |
| HSN |
22082010 | Spirits obtained by distilling grape wine or grape marc : --- In containers holding 2 l or less | — | — | — | — |
| HSN |
22082011 | Brandy | — | — | — | — |
| HSN |
22082012 | Liquors | — | — | — | — |
| HSN |
22082019 | Other | — | — | — | — |
| HSN |
22082020 | - | — | — | — | — |
| HSN |
22082090 | - | — | — | — | — |
| HSN |
22082091 | Brandy | — | — | — | — |
| HSN |
22082092 | Liquors | — | — | — | — |
| HSN |
22082099 | Other | — | — | — | — |
| HSN |
22083010 | - | — | — | — | — |
| HSN |
22083011 | Bourbon whiskey | — | — | — | — |
| HSN |
22083012 | Scotch | — | — | — | — |
| HSN |
22083013 | Blended | — | — | — | — |
| HSN |
22083019 | Other | — | — | — | — |
| HSN |
22083020 | - | — | — | — | — |
| HSN |
22083030 | - | — | — | — | — |
| HSN |
22083090 | - | — | — | — | — |
| HSN |
22083091 | Bourbon whiskey | — | — | — | — |
| HSN |
22083092 | Scotch | — | — | — | — |
| HSN |
22083093 | Blended | — | — | — | — |
| HSN |
22083099 | Other | — | — | — | — |
| HSN |
22084010 | - | — | — | — | — |
| HSN |
22084011 | Rum | — | — | — | — |
| HSN |
22084012 | Other | — | — | — | — |
| HSN |
22084020 | - | — | — | — | — |
| HSN |
22084091 | Rum | — | — | — | — |
| HSN |
22084092 | Other | — | — | — | — |
| HSN |
22085010 | - | — | — | — | — |
| HSN |
22085011 | GIN | — | — | — | — |
| HSN |
22085012 | Geneva | — | — | — | — |
| HSN |
22085013 | Vodka | — | — | — | — |
| HSN |
22085020 | - | — | — | — | — |
| HSN |
22085091 | Gin | — | — | — | — |
| HSN |
22085092 | Geneva | — | — | — | — |
| HSN |
22085093 | - | — | — | — | — |
| HSN |
22086000 | VODKA | — | — | — | — |
| HSN |
22087010 | - | — | — | — | — |
| HSN |
22087011 | LIQUEURS | — | — | — | — |
| HSN |
22087012 | CORDIALS | — | — | — | — |
| HSN |
22087020 | - | — | — | — | — |
| HSN |
22087091 | Liqueurs | — | — | — | — |
| HSN |
22087092 | CORDIALS | — | — | — | — |
| HSN |
22089010 | - | — | — | — | — |
| HSN |
22089011 | Tequila | — | — | — | — |
| HSN |
22089012 | INDENATURED ETHYL ALCOHOL | — | — | — | — |
| HSN |
22089019 | Other | — | — | — | — |
| HSN |
22089020 | - | — | — | — | — |
| HSN |
22089090 | - | — | — | — | — |
| HSN |
22089091 | Tequila | — | — | — | — |
| HSN |
22089092 | Indenatured ethyl alcohol | — | — | — | — |
| HSN |
22089099 | Other | — | — | — | — |
| HSN |
22090010 | BREWED VINEGAR | 18% | 9% | 9% | 9% |
| HSN |
22090020 | SYNTHETIC VINEGAR | 18% | 9% | 9% | 9% |
| HSN |
22090090 | OTHER | 18% | 9% | 9% | 9% |