Asking for GST Rate of HSN Code 28530010

[Kousick Adhikary]

Sir, could you please clarify the exact GST rate applicable to HSN Code 28530010 for Distilled Water (Demineralised Water)? HSN 2853 appears to attract GST at 5%; however, the corresponding GST rate notification specifically mentions only 'Compressed Air' under this heading. If the notification refers to the entire tariff heading 2853 without restricting the tariff item, then all goods covered under that heading, including Distilled Water (28530010), may qualify for the same rate.We would appreciate your guidance.

[Raam Srinivasan Swaminathan Kalpathi]

Dear Querist

Distilled water is generally classified under HSN 28539010. Certain speciliased industrial variants are classified under HSN 28530010 or 28530099 all attracting 5% GST (2.5% CGST, 2.5% SGST or 5% IGST).

AI Summary

GST rate for distilled water under HSN 28530010 depends on whether the tariff heading applies to the full heading or only compressed air. Clarification is sought on the GST rate applicable to HSN Code 28530010 for distilled water (demineralised water). The issue is whether the rate notification applies to the entire tariff heading 2853 or only to the specific item described as compressed air. If the notification covers the full heading without restricting the tariff item, distilled water under HSN 28530010 may also fall within the same rate.