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GST on Soft Drinks — 28%

Soft Drinks attracts 28% GST under HSN code 2202. Calculate the exact tax below.

Updated for 2026
HSN Code: 2202
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HSN Code for Soft Drinks

HSN Code
2202

Soft Drinks is classified under HSN code 2202 for GST purposes. The Harmonized System of Nomenclature (HSN) code is used to classify goods systematically. This code must be mentioned on GST invoices when billing for soft drinks.

GST Rate History for Soft Drinks

Aerated drinks and soft drinks attract 28% GST plus 12% compensation cess since July 2017. This makes the effective rate 40%. The high rate is to discourage consumption.

Input Tax Credit (ITC) on Soft Drinks

Yes, input tax credit (ITC) is available on soft drinks for registered businesses. If you purchase soft drinks for business purposes, the GST paid (28%) can be claimed as ITC against your output tax liability, subject to conditions under Section 16 of the CGST Act.

GST Calculation Examples for Soft Drinks

Here are example calculations showing GST on soft drinks at 28% for common price points:

Base PriceGST (28%)CGST (14%)SGST (14%)Total
₹20₹6₹3₹3₹26
₹50₹14₹7₹7₹64
₹100₹28₹14₹14₹128
₹500₹140₹70₹70₹640

Related GST Rates

More in Food & Beverages:

Other items at 28% GST:

Frequently Asked Questions

What is the GST rate on Soft Drinks in India?

Soft Drinks attracts 28% GST in India under HSN code 2202. For intra-state sales, this is split into 14% CGST and 14% SGST. For inter-state sales, 28% IGST applies.

What is the HSN code for Soft Drinks?

The HSN code for Soft Drinks is 2202. HSN (Harmonized System of Nomenclature) codes are used to classify goods under GST. This code should be mentioned on all GST invoices.

How to calculate GST on Soft Drinks?

To add 28% GST on soft drinks: GST Amount = Base Price × 28/100. Total = Base Price + GST Amount. For example, on ₹50: GST = ₹14, Total = ₹64.

Can I claim input tax credit (ITC) on Soft Drinks?

Yes, registered businesses can claim input tax credit on soft drinks purchased for business purposes. The 28% GST paid can be offset against your output GST liability, subject to Section 16 conditions of the CGST Act.

Has the GST rate on Soft Drinks changed since 2017?

Aerated drinks and soft drinks attract 28% GST plus 12% compensation cess since July 2017. This makes the effective rate 40%. The high rate is to discourage consumption.