HSN code for soft drinks.
Soft drinks is classified under HSN code 2202 (WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS). The GST rate is 40%, effective 2025-09-22, per 9/2025-Central Tax (Rate).
This code covers sweetened, flavoured, or aerated waters, and other non-alcoholic beverages like soft drinks and energy drinks. It excludes fruit, nut, or vegetable juices which fall under a different code.
gst rates for soft drinks
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 40% | 20% + 20% | 91 00, 2202 99 90 Other non-alcoholic beverages [other than those specified in Schedule I of this notification] | Sch III S.No 29/2025-Central Tax (Rate) |
| 40% | 20% + 20% | Carbonated beverages of fruit drink or carbonated beverages with fruit juice | Sch III S.No 49/2025-Central Tax (Rate) |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22
invoice examples at 40%
Intra-state sale of ₹10,000 at 40% GST
- Taxable value₹10,000
- CGST @ 20%₹2,000
- SGST @ 20%₹2,000
- Invoice total₹14,000
Inter-state sale of ₹1,00,000 at 40% GST
- Taxable value₹1,00,000
- IGST @ 40%₹40,000
- Invoice total₹1,40,000
also searched as
more specific codes under 2202
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Full detail — official text, every sub-code and rate history — on the HSN 2202 code page → · chapter 22 — Beverages, spirits and vinegar
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing