GST Rate on Soft Drinks: 28%

HSN 2202 · 14% CGST + 14% SGST intra-state, or 28% IGST interstate.

Aerated beverages attract the top 28% GST plus a 12% compensation cess — an effective 40% that makes colas among the highest-taxed everyday products. Fruit-pulp-based drinks classify lower, which is why juice content is a fighting matter in classification.

Worked example at 28%

Taxable value: ₹10,000
CGST (14%): ₹1,400.00
SGST (14%): ₹1,400.00
Invoice total: ₹12,800.00

Interstate, the same sale shows a single IGST line of ₹2,800.00. Try your own numbers in the GST calculator.

Classification

Soft Drinks is classified under HSN 2202 — see the full classification page for the official description, parent and related codes, and digit-length rules. Rates follow GST Council notifications and can change; the rate shown here is the one typically associated with this classification.

Also at 28% GST

Air Conditioners HSN 841510 Batteries HSN 8507 Car Spare Parts HSN 8708 Cars HSN 870321 Cement HSN 252329 Two-Wheelers HSN 8711 Tyres HSN 401110

Frequently asked questions

Carbonated aerated drinks bear 28% + 12% cess. Fruit pulp or juice-based drinks meeting the prescribed content attract 12% — composition determines which side a beverage falls on.

For a sale within one state, the 28% splits equally into 14% CGST and 14% SGST. For an interstate sale it is charged as a single 28% IGST — the total tax is the same either way.

HSN code 2202. The code appears on every invoice line and flows into the GSTR-1 summary and e-way bills.

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