← HSN and SAC codes for common items · Search any code on the HSN code finder.
Cold drinks (Soft drink) is classified under HSN heading 2202. It is also called soda. GST as on 26 October 2026: 5% or 40%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Cold drinks (Soft drink)?
GST on Cold drinks (Soft drink) as on 26 October 2026: 5% or 40%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 28% → 40% (2202); 28% → 40% (220210); 18% → 40% (22029100); 12% → 5% (22029910). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 28% | 40% | 2202 | If you sell carbonated fruit drinks or carbonated drinks with fruit juice, GST is 40%. | 9/2025-CT(R), entry 4 |
| 28% | 40% | 220210 | If you sell drinks, including aerated waters, that have added sugar or other sweetener or are flavoured, GST is 40%. | 9/2025-CT(R), entry 1 |
| 18% | 40% | 22029100 | If you sell other non-alcoholic drinks not listed in Schedule I, GST is 40%. | 1/2026-CT(R), entry 2 |
| – | 5% | 220299 | If you sell plant-based milk drinks that are ready to drink, GST is 5%. | 9/2025-CT(R), entry 148 |
| 12% | 5% | 22029910 | If you sell soya milk drinks, sweetened, flavoured or plain, GST is 5%. | 9/2025-CT(R), entry 149 |
| 12% | 5% | 22029920 | If you sell fruit pulp or fruit juice based drinks that are not carbonated fruit drinks, GST is 5%. | 1/2026-CT(R), entry 150 |
| 12% | 5% | 22029930 | If you sell drinks containing milk, GST is 5%. | 1/2026-CT(R), entry 151 |
| 28% | 40% | 22029990 | If you sell caffeinated drinks, GST is 40%. | 1/2026-CT(R), entry 3 |
GST rate on Cold drinks (Soft drink) since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 14 November 2017 | Nil, 12% or 28% |
| 15 November 2017 | 31 December 2021 | Nil, 12%, 18% or 28% |
| 1 January 2022 | 21 September 2025 | 12%, 18% or 28% |
| 22 September 2025 | today | 5% or 40% |
The GST rate on Cold drinks (Soft drink) is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
2202 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non alcoholic beverages, not including fruit, nut or vegetable juices of heading 2008
| Code | Description (as in the tariff) |
|---|---|
220210 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured |
22021010 | Aerated waters |
22021020 | Lemonade |
22021090 | Other |
220290 | Other |
22029010 | Waters, including mineral waters andaerated waters, containing added sugaror other sweetening matter or flavoured,and other non - alcoholic beverages, notincluding fruit or vegetable juices ofheading 2009 - other : soya milk drinks, whether or not sweetended or flavoured |
22029020 | Waters, including mineral waters andaerated waters, containing added sugaror other sweetening matter or flavoured,and other non - alcoholic beverages, notincluding fruit or vegetable juices ofheading 2009 - other : fruit pulp or fruit juice based drinks |
22029030 | Waters, including mineral waters andaerated waters, containing added sugaror other sweetening matter or flavoured,and other non - alcoholic beverages, notincluding fruit or vegetable juices ofheading 2009 - other : beverages containing milk |
22029090 | Waters, including mineral waters andaerated waters, containing added sugaror other sweetening matter or flavoured,and other non - alcoholic beverages, notincluding fruit or vegetable juices ofheading 2009 - other : other |
220291 | Non alcoholic beer |
22029100 | Non alcoholic beer |
220299 | Other |
22029910 | Soya milk drinks, whether or not sweetended or flavoured |
22029920 | Fruit pulp or fruit juice based drink |
22029930 | Beverages containing milk |
22029990 | Other |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Drinking water (Mineral water)
2201 - Tobacco
2401 - Cigarettes
2402 - Beedi
2403 - Gutka (chewing tobacco)
2403 - Cement
2523 - Sand (River sand)
2505 - Bricks
6901 - Iron and steel (TMT bars)
72 - Copper
74 - Wood and timber
44 - Glass
70
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
