HSN Code 2202: Aerated waters, sweetened drinks (cold drinks)
HSN code 2202 classifies aerated waters, sweetened drinks (cold drinks) under India's GST system. GST rate: 40%.
GST Rate Breakdown
- GST Rate: 40%
- CGST + SGST (intra-state): 20% + 20%
- IGST (inter-state): 40%
Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.
The 40% slab is the top GST rate under GST 2
The 40% slab is the top GST rate under GST 2.0 (effective 22 September 2025), applied to sin and luxury goods. Aerated waters, sweetened drinks (cold drinks) attracts this top rate.
Sample Calculation for Aerated waters, sweetened drinks (cold drinks)
- Taxable value: ₹10,000
- GST (40%): ₹4,000
- Intra-state: ₹2,000 CGST + ₹2,000 SGST
- Inter-state: ₹4,000 IGST
- Total: ₹14,000
When to Use HSN Code 2202
Use HSN code 2202 on every tax invoice for aerated waters, sweetened drinks (cold drinks). Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about HSN 2202
What is HSN code 2202?
HSN code 2202 classifies aerated waters, sweetened drinks (cold drinks) under India's GST system. The applicable GST rate is 40%.
What is the GST rate for Aerated waters, sweetened drinks (cold drinks)?
Aerated waters, sweetened drinks (cold drinks) attracts 40% GST. For intra-state sales: 20% CGST + 20% SGST. For inter-state: 40% IGST.
Is Aerated waters, sweetened drinks (cold drinks) exempt from GST?
No. Aerated waters, sweetened drinks (cold drinks) attracts 40% GST on every taxable sale.