GST rate and HSN code for cold drinks and soda
GST on cold drinks is 40% (HSN 2202 10) from 22 September 2025 for aerated drinks with added sugar or flavour, up from 28%. Caffeinated energy drinks are also 40%. Plain soda water with no sugar or flavour is 5% under 2201, and non-carbonated fruit drinks are 5%. Check the label before you set the rate.
HSN code and GST rate for cold drinks and soda
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Sweetened or flavoured aerated drinks | 2202 10 | 40% | 20% + 20% | 40% | Notification 9/2025-CT(Rate), Schedule III, S. No. 1 |
| Caffeinated (energy) drinks | 2202 99 91 / 99 | 40% | 20% + 20% | 40% | Notification 9/2025-CT(Rate), Schedule III, S. No. 3 |
| Plain soda water, not sweetened or flavoured | 2201 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 146 |
In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Waters, including aerated waters, containing added sugar or other sweetening matter or flavoured”.
What changed in September 2025
| Condition | Before 22 Sep 2025 | From 22 Sep 2025 |
|---|---|---|
| Sweetened or flavoured aerated drinks | 28% | 40% |
| Caffeinated (energy) drinks | 28% | 40% |
| Plain soda water, not sweetened or flavoured | 18% | 5% |
Old rate as listed in Annexure I of the PIB release on the 56th GST Council meeting (3 September 2025).
What to print on the bill
- Print 2202 10 at 40% for colas, lemon soda and flavoured sodas.
- Energy drinks: 2202 99 91 / 99 at 40%.
- Plain club soda: 2201 at 5%.
- HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.
Common mistakes
- Still charging 28% on soft drinks.
- Billing plain soda at 40%.
- Treating a 'zero sugar' cola as unflavoured; it is still flavoured, so 40%.
Put the right HSN and GST on every bill
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Questions about GST on cold drinks and soda
Is GST on cold drinks 40%?
Yes. 'All goods (including aerated waters), containing added sugar or other sweetening matter or flavoured' (2202 10) are in Schedule III at 40% (20% CGST + 20% SGST).
Is soda water 40%?
Plain soda water without added sugar or flavour is 'waters, including aerated waters' under 2201 at 5%.
Are diet colas taxed at 40%?
The entry covers drinks with added sweetening matter or flavour. A diet cola is flavoured and sweetened, so it is 40%.
More items in HSN chapter 22 and packaged food and drinks
Look up another item in the HSN and GST rate finder, or see all GST rates by category.
General information, not tax advice. Rates are taken from Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025, as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.