HSN code for Packaged Drinking Water — 2201 · GST 5%
Packaged Drinking Water is billed under HSN 2201, which covers waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured. Under GST 2.0 the rate is 5%.
Also called: mineral water, bisleri, water bottle, paani ki bottle
GST on packaged drinking water
- GST rate
- 5%
- Within your state
- CGST 2.5% + SGST/UTGST 2.5%
- To another state
- IGST 5%
Example invoice line
Selling to another state: IGST 5% (₹12.00) replaces CGST and SGST. Sold at a printed MRP that already includes GST? Books works the tax backwards, so the bill total equals the MRP.
What HSN 2201 covers
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured
Packaged drinking water in bottles and 20-litre jars, and mineral water.
Packaged water moved to 5% under GST 2.0. Water sold at its printed MRP already includes the GST.
Also under 2201: 20 Litre Water Jar
Questions about packaged drinking water
What is the HSN code for packaged drinking water?
Packaged Drinking Water is classified under HSN 2201: Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured.
What is the GST rate on packaged drinking water?
5% under GST 2.0, in force since 22 September 2025. Within your state that is 2.5% CGST plus 2.5% SGST (or UTGST); to a buyer in another state it is 5% IGST.
Is packaged drinking water ever taxed differently?
Packaged water moved to 5% under GST 2.0. Water sold at its printed MRP already includes the GST.
How many digits of the HSN code go on the invoice?
If your aggregate turnover in the previous financial year was up to ₹5 crore, print at least 4 digits (2201) on B2B tax invoices; on B2C invoices it is optional. Above ₹5 crore, print 6 digits (the 6-digit code for your exact product) on every invoice.
Related HSN codes
Bill with the right HSN automatically — start free
Save packaged drinking water once with HSN 2201 and its rate, and InDhanPay Books puts the right code and the CGST/SGST or IGST split on every bill after that.