GST Rate on Cold drink
The GST rate on cold drink is 40%, under HSN code 2202 (aerated waters, sweetened drinks (cold drinks)). Here is the full breakdown, a worked example, and related rates in Food & Beverages.
GST rate breakdown for cold drink
- GST rate: 40%
- Intra-state: 20% CGST + 20% SGST
- Inter-state: 40% IGST
- HSN code on the invoice: 2202
- Also covers: soda, soft drink, coke, pepsi
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on cold drink
- Taxable value: ₹10,000
- GST (40%): ₹4,000
- Within state: ₹2,000 CGST + ₹2,000 SGST
- To another state: ₹4,000 IGST
- Invoice total: ₹14,000
FAQs about GST on cold drink
What is the GST rate on cold drink?
The GST rate on cold drink is 40%. Intra-state it is 20% CGST + 20% SGST; inter-state it is 40% IGST. Cold drink falls under HSN code 2202.
What is the HSN code for cold drink?
Cold drink falls under HSN code 2202, which covers aerated waters, sweetened drinks (cold drinks). Show this code on every GST tax invoice line for cold drink.