GST rate and HSN code for packaged drinking water
GST on packaged drinking water is 5% (HSN 2201) from 22 September 2025, down from 18%. This covers bottled water and mineral water without sugar or flavour. 20-litre jars, which were at 12%, are also 5%. Water that is not sold in a sealed container is nil. Flavoured or sweetened water is 40%.
HSN code and GST rate for packaged drinking water
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Bottled, mineral and packaged water, 20 litre jars | 2201 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 146 |
| Water not in a sealed container (not aerated, mineral, distilled) | 2201 | Nil | Nil | Nil | Notification 10/2025-CT(Rate), S. No. 103 |
In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Waters, including natural or artificial mineral waters, not containing added sugar nor flavoured”.
What changed in September 2025
| Condition | Before 22 Sep 2025 | From 22 Sep 2025 |
|---|---|---|
| Bottled, mineral and packaged water, 20 litre jars | 18% (bottles), 12% (20 L jars) | 5% |
Old rate as listed in Annexure I of the PIB release on the 56th GST Council meeting (3 September 2025).
What to print on the bill
- Print HSN 2201 at 5% for bottles, mineral water and 20-litre jars.
- Ask your CA how to show refundable jar deposits on the bill.
- Flavoured water is 2202 at 40%.
- HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.
Common mistakes
- Still charging 18% on water bottles.
- Charging 12% on 20-litre jars.
- Treating a 20-litre jar as loose water. A sealed jar is 'water sold in sealed container'.
Put the right HSN and GST on every bill
RichPOS saves the HSN and GST rate on each item and applies them on every bill automatically, with the HSN printed on A4 GST invoices and GST reports by HSN for your CA. Free 30-day trial, ₹99/month for 3 months (then ₹199/month).
Questions about GST on packaged drinking water
What changed for packaged water in September 2025?
Waters not containing added sugar nor flavoured (2201) went from 18% to 5%, and drinking water in 20 litre bottles from 12% to 5% (PIB, Annexure I).
Is water ever nil-rated?
Water other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralised and water sold in a sealed container is nil (Notification 10/2025, S. No. 103).
What is the GST on ice?
Ice and snow (2201 90 10) are 5%.
More items in HSN chapter 22 and packaged food and drinks
Look up another item in the HSN and GST rate finder, or see all GST rates by category.
General information, not tax advice. Rates are taken from Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025 and Notification No. 10/2025-Central Tax (Rate), dated 17 September 2025 (exempt goods), as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.