https://www.taxtmi.com/caselaws?id=791673 Black mineral water branded "ALVA" remains classifiable under HSN 22011010 in Heading 2201 because it is drinking water with added minerals and contains no added sugar, sweetening matter, flavouring agents, preservatives or other functional additives. The HSN and Chapter 22 notes cover natural and artificial mineral waters, including water prepared from potable water by adding mineral salts or gases, so the product falls within that heading. Once so classified, it also falls within Entry 146 of Schedule I of Notification No. 09/2025-Central Tax (Rate) and attracts GST at 5%. en-us Fri, 08 May 2026 00:00:00 +0530 Fri, 15 May 2026 09:15:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791673 Black mineral water branded "ALVA" remains classifiable under HSN 22011010 in Heading 2201 because it is drinking water with added minerals and contains no added sugar, sweetening matter, flavouring agents, preservatives or other functional additives. The HSN and Chapter 22 notes cover natural and artificial mineral waters, including water prepared from potable water by adding mineral salts or gases, so the product falls within that heading. Once so classified, it also falls within Entry 146 of Schedule I of Notification No. 09/2025-Central Tax (Rate) and attracts GST at 5%. Case-Laws Customs Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791673