GST Rate on Water
The GST rate on water is 18%, under HSN code 2201 (mineral and aerated water, not sweetened). Here is the full breakdown, a worked example, and related rates in Food & Beverages.
GST rate breakdown for water
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- HSN code on the invoice: 2201
- Also covers: mineral water, bottled water, bisleri
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on water
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Within state: ₹900 CGST + ₹900 SGST
- To another state: ₹1,800 IGST
- Invoice total: ₹11,800
FAQs about GST on water
What is the GST rate on water?
The GST rate on water is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Water falls under HSN code 2201.
What is the HSN code for water?
Water falls under HSN code 2201, which covers mineral and aerated water, not sweetened. Show this code on every GST tax invoice line for water.