TaxTMI 
TaxTMI 
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.
Asking for GST Rate of HSN Code 28530010
24 Jun 2026 
11 Replies 
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GST rate for distilled water depends on the exact notification wording, not merely the tariff heading.
GST rate for distilled or demineralised water under HSN 28530010 depends on the exact wording of the applicable rate notification entry. The discussion notes that classification under Heading 2853 may be clear, but a concessional rate cannot be automatically extended if the notification specifically refers only to compressed air or otherwise restricts the description. Where no specific entry covers distilled water, the residual entry may apply, so the notification text must be checked carefully. (AI Summary)
GST rate for distilled or demineralised water under HSN 28530010 depends on the exact wording of the applicable rate notification entry. The discussion notes that classification under Heading 2853 may be clear, but a concessional rate cannot be automatically extended if the notification specifically refers only to compressed air or otherwise restricts the description. Where no specific entry covers distilled water, the residual entry may apply, so the notification text must be checked carefully. (AI Summary)