| 2201 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured | 5% |
| 22019010 | Ice and snow | 5% |
| 2202 | Carbonated beverages of fruit drink or carbonated beverages with fruit juice | 40% |
| 220210 | All goods (including aerated waters), containing added sugar or other sweetening matter or flavoured | 40% |
| 22029100 | Other non-alcoholic beverages [other than those specified in Schedule I of this notification] | 40% |
| 220299 | Plant-based milk drinks, ready for direct consumption as beverages | 5% |
| 22029910 | Soya milk drinks, whether or not sweetened or flavoured | 5% |
| 22029920 | Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice] | 5% |
| 22029930 | Beverages containing milk | 5% |
| 22029990 | Other non-alcoholic beverages [other than those specified in Schedule I of this notification] | 40% / 40% |
| 2207 | Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol) | 5% / 18% |
| 22071012 | Spirits for industrial use | 18% |
| 2209 | Vinegar and substitutes for vinegar obtained from acetic acid | 18% |
