22Beverages, spirits and vinegar
Section IV · 45 lines
Chapter notes
Notes. 1.- This Chapter does not cover : (a) Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 21.03); (b) Sea water (heading 25.01); (c) Distilled or conductivity water or water of similar purity (heading 28.53); (d) Acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading 29.15); (e) Medicaments of heading 30.03 or 30.04; or (f) Perfumery or toilet preparations (Chapter 33). 2.- For the purposes of this Chapter and of Chapters 20 and 21, the “alcoholic strength by volume” shall be determined at a temperature of 20 °C. 3.- For the purposes of heading 22.02, the term “non-alcoholic beverages” means beverages of an alcoholic strength by volume not exceeding 0.5 % vol. Alcoholic beverages are classified in headings 22.03 to 22.06 or heading 22.08 as appropriate. Subheading Note. 1.- For the purposes of subheading 2204.10, the expression “sparkling wine” means wine which, when kept at a temperature of 20 °C in closed containers, has an excess pressure of not less than 3 bars.
| Code | Description | Unit | CID | VAT | PAL | CESS | Excise | SSCL |
|---|---|---|---|---|---|---|---|---|
| 22.01 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow. | |||||||
| 2201.10 | Mineral waters and aerated waters : | – | – | |||||
| 2201.10.10 | Mineral watersSLSI | l | 20% or Rs 190/l | 18% | Ex | 10% or Rs 90/l | – | 2.5% |
| 2201.10.90 | OtherSLSI | l | 20% | 18% | 10% | 10% | Rs 31/l | 2.5% |
| 2201.90 | Other : | – | – | |||||
| 2201.90.10 | Water Bottled Drinking WaterSLSI | l | 20% | 18% | Ex | 10% | – | 2.5% |
| 2201.90.90 | Other | l | 20% | 18% | Ex | 10% | – | 2.5% |
| 22.02 | 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 20.09. | |||||||
| 2202.10.00 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured Non- carbonated Synthetic / Artificial Flavored Cordials and Beverages / Ready to Serve Fruit Drinks 1. Flavoured and Sweetened Carbonated Beverages 2.Carbonated Water or Soda Water with or without Permitted Flavors 3.Flavoured Caffeinated Beverages.SLSI | l | 20% | 18% | 10% | 45% or Rs 270/l | Rs 15/l or complex (sugarContent) | 2.5% |
| Other : | ||||||||
| 2202.91.00 | Non-alcoholic beer | l | 20% | 18% | 10% | 45% or Rs 270/l | – | 2.5% |
| 2202.99 | Other : | l | – | |||||
| 2202.99.10 | Tea in beverage formSLSI | l | 20% | 18% | 10% | 45% or Rs 270/l | – | 2.5% |
| 2202.99.20 | Beverages approved as drugs by the National Medicines Regulatory Authority (NMRA)L requiredSLSI | l | 20% | 18% | Ex | 10% | – | 2.5% |
| 2202.99.30 | Beverages put up for retail sales as “Energy Drinks” Non- carbonated Synthetic / Artificial Flavored Cordials and Beverages / Ready to Serve Fruit Drinks 1. Flavoured and Sweetened Carbonated Beverages 2.Carbonated Water or Soda Water with or without Permitted Flavors 3.Flavoured Caffeinated Beverages.L requiredSLSI | l | 20% | 18% | 10% | 45% or Rs 360/l | Rs 15/l or complex (sugarContent) | 2.5% |
| 2202.99.40 | Herbs based beverages Non- carbonated Synthetic / Artificial Flavored Cordials and BeveragesSLSI | l | 20% | 18% | Ex | 35% or Rs 200/l | – | 2.5% |
| Beverages based on fruit or vegetable juices: | ||||||||
| 2202.99.51 | Sugar contents of which is more than 6g per 100ml Ready to Serve Fruit DrinksSLSI | l | 20% or Rs 60/l | 18% | 10% | 35% or Rs 200/l | complex (sugarContent) | 2.5% |
| 2202.99.59 | Other Ready to Serve Fruit DrinksSLSI | l | 20% or Rs 60/l | 18% | 10% | 35% or Rs 200/l | – | 2.5% |
| Beverages based on milk: | ||||||||
| 2202.99.61 | Sugar contents of which is more than 6g per 100ml Milk added drinksSLSI | l | 20% | 18% | Ex | 35% or Rs 180/l | – | 2.5% |
| 2202.99.69 | Other Milk added drinksSLSI | l | 20% | 18% | 10% | 35% or Rs 180/l | – | 2.5% |
| 2202.99.70 | Beverages based on cereal, grain, or tree fruits Ready to Serve Fruit DrinksSLSI | l | 20% | 18% | 10% | 35% or Rs 400/l | – | 2.5% |
| Other: | ||||||||
| 2202.99.91 | Sugar contents of which is more than 6g per 100ml Non- carbonated Synthetic / Artificial Flavored Cordials and Beverages / Ready to Serve Fruit Drinks 1.Flavoured and Sweetened Carbonated Beverages 2.Carbonated Water or Soda Water with or without Permitted Flavors 3.Flavoured Caffeinated Beverages.SLSI | l | 20% or Rs 70/l | 18% | 10% | 35% or Rs 200/l | complex (sugarContent) | 2.5% |
| 2202.99.99 | Other Non- carbonated Synthetic / Artificial Flavored Cordials and Beverages /Ready to Serve Fruit Drinks 1 . Flavoured and Sweetened Carbonated Beverages 2.Carbonated Water or Soda Water with or without Permitted Flavors 3.Flavoured Caffeinated Beverages.SLSI | l | 20% or Rs 60/l | 18% | 10% | 35% or Rs 200/l | – | 2.5% |
| 22.03 | Beer made from malt. | |||||||
| 2203.00 | Beer made from malt. | – | – | |||||
| 2203.00.10 | Canned beer less than 350 ml | l | Rs 550/l | 18% | 10% | – | – | 2.5% |
| 2203.00.20 | Canned beer 350 ml or more | l | Rs 550/l | 18% | 10% | – | – | 2.5% |
| 2203.00.90 | Other | l | Rs 550/l | 18% | 10% | – | – | 2.5% |
| 22.04 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09. | |||||||
| 2204.10.00 | Sparkling wine | l | Rs 440/l | 18% | 10% | – | – | 2.5% |
| Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : | ||||||||
| 2204.21.00 | In containers holding 2 l or less | l | Rs 440/l | 18% | 10% | – | – | 2.5% |
| 2204.22.00 | In containers holding more than 2 l but not more than 10 l | l | Rs 440/l | 18% | 10% | – | – | 2.5% |
| 2204.29.00 | Other | l | Rs 440/l | 18% | 10% | – | – | 2.5% |
| 2204.30.00 | Other grape must | l | Rs 440/l | 18% | Ex | – | – | 2.5% |
| 22.05 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances. | |||||||
| 2205.10.00 | In containers holding 2 l or less | l | Rs 440/l | 18% | 10% | – | – | 2.5% |
| 2205.90.00 | Other | l | Rs 440/l | 18% | 10% | – | – | 2.5% |
| 22.06 | 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. | |||||||
| 2206.00 | 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. | – | – | |||||
| 2206.00.10 | Non alcoholic beverages | l | Rs 440/l | 18% | 10% | – | – | 2.5% |
| 2206.00.90 | Other | – | – | |||||
| 2206.00.91 | Palmyrah Toddy | l | Rs 440/l | 18% | Ex | 50% | – | 2.5% |
| 2206.00.99 | Other | l | Rs 440/l | 18% | Ex | 50% | – | 2.5% |
| 22.07 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength. | |||||||
| 2207.10 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higherL required | l | Rs 1000/l | 18% | 10% | – | – | 2.5% |
| 2207.20 | Ethyl alcohol and other spirits, denatured, of any strength : | – | – | |||||
| 2207.20.10 | Spirits denatured in accordance with regulations framed under the Excise OrdinanceL required | l | Rs 1000/l | 18% | 10% | – | – | 2.5% |
| 2207.20.20 | Spirits citronella imported for testing citronella oil; industrial spirits imported for de-icing aircraftL required | l | Rs 880/l | 18% | Ex | – | – | 2.5% |
| 2207.20.90 | OtherL required | l | Rs 880/l | 18% | Ex | – | – | 2.5% |
| 22.08 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages. | |||||||
| 2208.20.00 | Spirits obtained by distilling grape wine or grape marc | l | Rs 2750/l | 18% | 10% | 70% | – | 2.5% |
| 2208.30.00 | Whiskies | l | Rs 2750/l | 18% | 10% | 70% | – | 2.5% |
| 2208.40 | Rum and other spirits obtained by distilling fermented sugar-cane products : | – | – | |||||
| 2208.40.10 | Rum | l | Rs 2750/l | 18% | 10% | 70% | – | 2.5% |
| 2208.40.90 | Other | l | Rs 2750/l | 18% | 10% | 70% | – | 2.5% |
| 2208.50.00 | Gin and Geneva | l | Rs 2750/l | 18% | 10% | 70% | – | 2.5% |
| 2208.60.00 | Vodka | l | Rs 2750/l | 18% | 10% | 70% | – | 2.5% |
| 2208.70.00 | Liqueurs and cordials | l | Rs 2750/l | 18% | 10% | 70% | – | 2.5% |
| 2208.90 | Other : | – | – | |||||
| 2208.90.10 | Coconut base arrack | l | Rs 2750/l | 18% | 10% | 70% | – | 2.5% |
| 2208.90.20 | Palmyrah based arrack | l | Rs 2750/l | 18% | Ex | 70% | – | 2.5% |
| 2208.90.90 | Other | l | Rs 2750/l | 18% | 10% | 70% | – | 2.5% |
| 22.09 | Vinegar and substitutes for vinegar obtained from acetic acid. | |||||||
| 2209.00.00 | Vinegar and substitutes for vinegar obtained from acetic acid. | l | 20% | 18% | 10% | 35% or Rs 200/l | – | 2.5% |