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GST Tax Rate for Alcohol, Mineral Water, Juices and Beverages

Find the GST Tax Rate, HSN code or SAC code of GST Tax Rate for Alcohol, Mineral Water, Juices and Beverages.

GST Council has notified the GST tax for all goods and services supplied in India. GST rates in India are fixed at five rates, namely – 0%, 5%, 12%, 18% and 28%. With GST implementation set to begin from 1st July, 2017, all taxable businesses under GST are now required to obtain GST registration and start filing GST returns. In this article, we look at the GST rate for all types of beverages, juices, alcohol, coffee and tea.

GST Tax Rate for Alcohol

All types of beverages, spirit and vinegar fall under chapter 22 of the HSN code. Under the chapter various types of beverages including juices and mineral water is specified. Alcoholic drinks would be taxable at 18% GST rate under ethyl alcohol 
and other spirits, denatured, of any strength. Further any type of beverage for which classification is not provided under HSN is also taxed at 18%. Hence, alcohol and alcoholic products would be taxed at 18% GST rate.

Vinegar and substitutes for vinegar obtained from acetic acid is also taxable at 18% GST.

GSR Tax Rate for Mineral Water

Waters, including natural or artificial mineral waters and aerated not added other sweetening matter nor flavoured is taxed at 18% under GST. Hence, the GST rate for packaged mineral water is fixed at 18%.

Also, water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] is not taxable under GST. Hence, unpackaged water and unprocessed water is tax free under GST.

GST Tax Rate for Juices

Non-alcoholic toddy and neera is exempt from GST.

On the other hand, the following types of drinks are taxed at 12% GST:

  • Soya milk drinks
  • Fruit pulp or fruit juice based drinks
  • Tender coconut water put up in unit container and bearing a registered brand name
  • Beverages containing milk

The following types of drinks and beverages are taxed at 28% under GST:

  • Other non-alcoholic beverages
  • Aerated containing waters, added other sweetening matter or sugar or flavoured

GST Tax Rate for Coffee and Tea

Coffee, tea,  mate and spices fall under chapter 9 of the HSN code.

Seeds of coffee, tea and spices are not taxable under GST. Further, coffee beans, not roasted and unprocessed green leaves of tea are not taxable under GST.

On the other hand, coffee whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion, other than coffee beans not roasted are taxable at 5% GST. Tea, whether or not flavoured, other than unprocessed green leaves of tea are also taxable at 5% GST.

Mate a bitter infusion of the leaves of a South American shrub is taxable at 5% GST.

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