The GST rate on drinking water in India has been significantly updated as of September 22, 2025, with crucial revisions tailored to packaged drinking water, large water jars, and everyday retail bottled water. Below is a professional, comprehensive article with all details relevant for compliance, pricing, and invoicing in 2025, optimized for your website with a natural, human touch.
Overview: New GST Rates (2025 Update)
- Plain unbranded drinking water (not packaged): 0% GST (NIL rate)
- Packaged drinking water (PET bottles, retail sales – including Bisleri, Aquafina, etc.): 5% GST (formerly 12%-18%)
- Packaged mineral water: 5% GST
- Bulk packaged drinking water (20-litre jars, office/home delivery): 5% GST (formerly 12%)
- Flavoured or sweetened/aerated water: 40% GST (as 'sin goods')
- Water supplied through pipelines for utilities/domestic use: 0% GST
Detailed Section-wise Guide
GST Rate of Drinking Water: Latest Rules
The GST Council, in its major September 2025 reform, brought clarity and significant rate reduction for drinking water due to its necessity in daily life. This rate cut is now reflected in lower MRPs at retail outlets and water deliveries for households and offices.
- Plain, unbranded potable water: 0% GST; no GST applicable as long as it is not sold in packaged or branded bottles.
- Packaged drinking water (including 1-litre bottles): 5% GST (HSN Code 2202).
- 20-litre water jars: 5% GST (HSN 2202).
1 Litre Packaged Drinking Water GST Rate
All 1-litre bottled and packaged drinking water, whether from brands like Bisleri, Kinley, or local labels, now attract a 5% GST under HSN code 2202.
- HSN Code: 2202
- GST Rate: 5%
- Update Effective: 22nd September 2025
New GST Rate on Packaged Drinking Water
Packaged drinking water, previously under the 12% or 18% GST bracket, is now taxed at a reduced rate of 5%, making it more affordable and compliant with the government's push for essential commodities relief.
GST on Drinking Water 20 Ltr Jar
20-litre drinking water jars, a staple in Indian households and commercial spaces, are particularly highlighted in the rate change. The GST has been reduced from 12% to 5% as of the latest Council update, providing direct relief to bulk consumers.
Drinking Water HSN Code and GST Rate
| Product Type | HSN Code | GST Rate after Sept 2025 |
|---|---|---|
| Packaged Drinking Water (all sizes) | 2202 | 5% |
| Mineral Water (packaged) | 2202 | 5% |
| Sweetened/Flavoured/Aerated Water | 2202 | 40% |
| Tap/Pipeline water | - | 0% |
GST on Bisleri Water
Bisleri, as a leading packaged water brand, is subject to the standard GST regime for bottled/pet-packaged water—now 5% GST under HSN code 2202, effective from September 2025. This rate is identical for brands like Kinley, Aquafina, Himalayan, etc.
Water Supply HSN Code and GST Rate
- Water supplied through pipelines (municipal): No GST levied (outside GST scope).
- Packaged supply or commercial/contractual water supply (such as for private buildings or projects): If packaged, 5% GST under HSN 2202; if simply piped, generally not taxable.
1 Litre Packaged Drinking Water GST Rate & HSN Code
- Product: Packaged drinking water (1 L/500 ml/other sizes)
- HSN Code: 2202
- GST Rate: 5% (effective September 22, 2025)
Important Notes from September 2025 GST Update
- The GST Council consolidated beverage rates, with a focus on making essential hydration (plain, non-flavoured water) cheaper.
- Flavoured, sweetened, or aerated waters have been placed in a high 40% GST slab as an anti-sugar and anti-obesity policy measure.
- Businesses must ensure all invoices, packaging, and MRPs reflect the new 5% GST for packaged water or the strict 40% for flavoured/sweetened water from September 22, 2025, onward.
Compliance Steps for Businesses
- Update GST Billing: Amend your accounting software or billing templates to reflect the 5% GST for all packaged drinking water from 22 September 2025.
- Correct HSN Reporting: Always use HSN 2202 for GST returns and invoices related to bottled/packaged water.
- Re-label Products: Ensure MRPs display correct GST-inclusive pricing, especially for stock sold after the Council's notification.
- For Bulk/Wholesale Suppliers: Highlight and mention new GST rates to institutional clients (IT companies, offices, hospitals, etc.) to stay audit-ready.
- Invoice to End-Users: Invoice every jar, bottle, or case at the new GST rate; clearly mention the applicable rate and HSN code.
GST FAQs for Drinking Water (2025 Edition)
Conclusion
The GST rate of drinking water in India, especially for packaged water, now stands at a uniform 5% (HSN 2202) as of the September 2025 GST Council update. Larger water jars (20 litres), regular 1-litre bottles, and leading brands such as Bisleri all carry this reduced GST rate, benefiting both consumers and businesses. Watch out, however, for any flavoured or sweetened variants—these remain at the highest 40% GST slab.
For live updates and detailed GST guides, bookmark https://gstrate2025.com/ and always reference the latest GST notifications when planning your pricing or compliance workflows.