GST rate and HSN code for fruit drinks
GST on non-carbonated fruit drinks such as mango drink is 5% from 22 September 2025, down from 12%. They fall under 'fruit pulp or fruit juice based drinks', HSN 2202 99 21 or 2202 99 29 after the 1 May 2026 code change. Carbonated fruit drinks are 40%, so check the label for 'carbonated'.
HSN code and GST rate for fruit drinks
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Non-carbonated fruit pulp / juice based drinks | 2202 99 21 / 29 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 150 |
| Carbonated fruit drinks | 2202 | 40% | 20% + 20% | 40% | Notification 9/2025-CT(Rate), Schedule III, S. No. 4 |
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): “Fruit pulp or fruit juice based drinks [other than carbonated]”.
What changed in September 2025
| Condition | Before 22 Sep 2025 | From 22 Sep 2025 |
|---|---|---|
| Non-carbonated fruit pulp / juice based drinks | 12% | 5% |
| Carbonated fruit drinks | 28% | 40% |
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 99 21 / 29 for still fruit drinks (the tariff codes were renumbered from 1 May 2026; the rate did not change).
- Carbonated fruit drinks: 2202 at 40%.
- 100% juice is 2009 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
- Using the old 2202 99 20 code after 1 May 2026.
- Billing a fizzy fruit soda at 5% because it has fruit juice.
- Still charging 12% on tetra-pack mango drinks.
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Questions about GST on fruit drinks
What changed for fruit drinks in September 2025?
Fruit pulp or fruit juice based drinks, other than carbonated, went from 12% to 5%. Carbonated fruit drinks went from 28% to 40% (PIB, Annexure I).
Why did the HSN for fruit drinks change in 2026?
Notification 01/2026-Central Tax (Rate) substituted the tariff codes in this entry with 2202 99 21 and 2202 99 29 from 1 May 2026, to match the Finance Act, 2026. The rate stayed 5%.
How do I tell a fruit drink from juice?
Juice (2009) is fruit juice, with or without sugar. A fruit drink (2202 99) is a beverage made from juice or pulp, usually with water and sugar. The label says which.
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.