Chapter 22: Beverages, spirit and vinegar

NIL (Not taxable)

1. Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] [2201] 2. Non-alcoholic Toddy, Neera [2201] 3. Tender coconut water put up in unit container and bearing a registered brand name [2202 90 90]

5% Tax bracket

-NIL-

12% Tax bracket

1. Ice and snow [2201 90 10] 2. Soya milk drinks [2202 90 10] 3. Fruit pulp or fruit juice based drinks [2202 90 30] 4. Tender coconut water put up in unit container and bearing a registered brand name [2202 90 90] 5. Beverages containing milk [2202 90 30]

18% Tax bracket

All goods not specified elsewhere 1. 2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured. 2. 2207 Ethyl alcohol and other spirits, denatured, of any strength. 3. 2209 Vinegar and substitutes for vinegar obtained from acetic acid.]

28% Tax bracket

1. Other non-alcoholic beverages [2202 90 90] 2. Aerated waters, containing added sugar or other sweetening matter or flavoured [2202 10]