Aerated waters with added sugar or flavour, colas, carbonated fruit drinks and caffeinated beverages.
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Soft Drinks falls under HSN 2202, in chapter 22 (Beverages).
Colas, lemon sodas, energy drinks and carbonated fruit drinks sit in heading 2202 and are among the few items in the 40% slab, which replaced 28% plus compensation cess. The same heading also holds drinks taxed at only 5%: fruit pulp or juice based drinks, beverages containing milk, plant based milk and soya milk drinks. The eight digit tariff item and the recipe decide which rate applies.
| Code | Description |
|---|---|
| 220210 | Waters with added sugar, sweetener or flavour (aerated soft drinks) |
| 220299 | Other non alcoholic beverages |
The GST rate on soft drinks is 40%. Before 22 September 2025 it was 28%. 40% on aerated, sweetened or flavoured waters, carbonated fruit drinks and caffeinated beverages (28% plus compensation cess before 22 September 2025). Other non alcoholic beverages of 2202 91 and 2202 99 are also 40%. Juice based, milk based and soya milk drinks are 5%.
| GST rate | Within a state | Between states |
|---|---|---|
| 40% | CGST 20% + SGST 20% | IGST 40% |
Compare other goods on the GST rates list.
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 2202 |
| Above Rs 5 crore | 6 on every invoice | 220210, 220299 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 22 |
Here is how a line for soft drinks looks on a tax invoice within one state: 240 × bottle at Rs 35.00 each, taxed at 40%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Soft Drinks | 2202 | 240 × bottle | 35.00 | 8,400.00 | 1,680.00 | 1,680.00 | 11,760.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 3,360.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 22 (Beverages) covers: Water, soft drinks, other non alcoholic drinks, alcoholic beverages and vinegar.
Products often bought, sold or invoiced together with soft drinks:
Soft Drinks falls under HSN 2202: aerated waters with added sugar or flavour, colas, carbonated fruit drinks and caffeinated beverages. Common 6 digit codes are 220210 for waters with added sugar, sweetener or flavour (aerated soft drinks) and 220299 for other non alcoholic beverages.
40% on aerated, sweetened or flavoured waters, carbonated fruit drinks and caffeinated beverages (28% plus compensation cess before 22 September 2025). Other non alcoholic beverages of 2202 91 and 2202 99 are also 40%. Juice based, milk based and soya milk drinks are 5%.
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 2202 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 220210, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.