GST Classification and Tax Rate for Antioxidant Water (HSN 22011010)

In re IDYA (GST AAR Tamilnadu)

In a ruling regarding the GST classification of “Natural Antioxidant Water” with betel leaf and ajwain extract, M/s. IDYA, a manufacturer based in Chennai, sought clarification on the correct HSN code and applicable GST rate for their product. The company had been using HSN code 22029920, which typically applies to fruit pulp or juice-based drinks. However, the product did not contain any fruit pulp or fruit juice, but rather was a flavored water with natural plant extracts. The Tamil Nadu GST Advance Ruling Authority (AAR) concluded that

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