HSN code for Cold Drink — 22021010 · GST 40%
Cold Drink is billed under HSN 22021010, part of heading 2202, which covers waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages. Under GST 2.0 the rate is 40%.
Also called: soft drink, soda, aerated drink, carbonated drink, thanda
GST on cold drink
- GST rate
- 40%
- Within your state
- CGST 20% + SGST/UTGST 20%
- To another state
- IGST 40%
Example invoice line
Selling to another state: IGST 40% (₹96.00) replaces CGST and SGST. Sold at a printed MRP that already includes GST? Books works the tax backwards, so the bill total equals the MRP.
What HSN 2202 covers
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages
Cold drinks and sodas with added sugar or flavour (2202 10). These carry the 40% slab under GST 2.0.
Aerated drinks with added sugar or flavour went from 28% plus cess to a flat 40% under GST 2.0, with no separate compensation cess.
Questions about cold drink
What is the HSN code for cold drink?
Cold Drink is classified under HSN 22021010 (heading 2202): Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages.
What is the GST rate on cold drink?
40% under GST 2.0, in force since 22 September 2025. Within your state that is 20% CGST plus 20% SGST (or UTGST); to a buyer in another state it is 40% IGST.
Is cold drink ever taxed differently?
Aerated drinks with added sugar or flavour went from 28% plus cess to a flat 40% under GST 2.0, with no separate compensation cess.
How many digits of the HSN code go on the invoice?
If your aggregate turnover in the previous financial year was up to ₹5 crore, print at least 4 digits (2202) on B2B tax invoices; on B2C invoices it is optional. Above ₹5 crore, print 6 digits (220210) on every invoice.
Related HSN codes
Bill with the right HSN automatically — start free
Save cold drink once with HSN 22021010 and its rate, and InDhanPay Books puts the right code and the CGST/SGST or IGST split on every bill after that.