Calculate GST for Mineral Water
Calculate GST on packaged drinking water, mineral water bottles, and large drinking water jars.
Open CalculatorQuick Summary
GST Rate Explanation
Packaged mineral water (HSN 2201) is treated as a manufactured retail beverage commodity and attracts an 18% GST rate, while bulk municipal supply is kept tax-exempt.
Visual Tax Split & Collection Rules
Within State (CGST + SGST)
When supply is within the same state (intrastate), the CGST and SGST are collected. The total tax is split 50/50 between Central and State governments.
Across States (IGST)
When supply spans across states (interstate), a single Integrated GST of 18% is collected in full by the Central government before allocation.
GST Rate Structure Slabs
| Tax Slab | CGST (Central) | SGST (State) | IGST (Integrated) | Notes |
|---|---|---|---|---|
| 0% | 0.0% | 0.0% | 0.0% | Exempted / Nil rated goods |
| 5% | 2.5% | 2.5% | 5.0% | Essential items & services |
| 12% | 6.0% | 6.0% | 12.0% | Standard reduced rate items |
| 18% | 9.0% | 9.0% | 18.0% | Standard general rate items |
| 28% | 14.0% | 14.0% | 28.0% | Luxury / Sin goods & services |
GST Calculation Examples
1 Liter bottle of packaged drinking water
Add GST (Exclusive)
Formula: Amount + (Amount × Rate%)
Base Amount: ₹20.00
GST (18%): ₹3.60
Total: ₹23.60
Remove GST (Inclusive)
Formula: Amount − (Amount / (1 + Rate%))
Total Amount: ₹20.00
Base Amount: ₹16.95
GST Included: ₹3.05
20 Liter returnable mineral water dispenser jar
Add GST (Exclusive)
Formula: Amount + (Amount × Rate%)
Base Amount: ₹90.00
GST (18%): ₹16.20
Total: ₹106.20
Remove GST (Inclusive)
Formula: Amount − (Amount / (1 + Rate%))
Total Amount: ₹90.00
Base Amount: ₹76.27
GST Included: ₹13.73
Frequently Asked Questions
Related GST Calculators
Government References & Notifications
Tax Disclaimer Notice
Natural, non-packaged, clean drinking water distributed via public utilities is fully exempt.