HSN and SAC codes for beverages & drinks with the GST rate after GST 2.0 — last checked 29 October 2026.
Beverages & Drinks: HSN codes and GST rates
HSN codes and GST rates for beverages & drinks after 22 September 2025
HSN / SAC
Description
GST
2008
Fruit and nuts otherwise preserved or roasted, squash
5%
2009
Fruit and vegetable juices (not fermented, no spirit) Tender coconut water under 2009 89 90 is 0% loose and 5% packaged
5%
2201 10
Mineral water and aerated water, without sugar or flavour
5%
2201 90
Drinking water (packaged) Packaged drinking water in sealed containers is taxed; water not in sealed containers is nil-rated — check
Varies — check
2202 10
Aerated soft drinks with added sugar or flavour (cola, soda) Moved from 28% + cess to 40% on 22 Sep 2025
40%
2202
Other non-alcoholic beverages (energy drinks, flavoured milk, plant-based drinks) Caffeinated and carbonated fruit drinks are 40%; plant-based milk drinks are 5%; others can be 18% — check the product
Varies — check
2203
Beer made from malt Alcoholic liquor for human consumption is outside GST (state excise and VAT apply)
Outside GST
2208
Whisky, rum, vodka and other spirits for drinking Alcoholic liquor for human consumption is outside GST (state excise and VAT apply)
Fruit juices (2009) and mineral water without sugar (2201 10) are 5%. Aerated soft drinks with sugar or flavour (2202 10) and caffeinated drinks are 40% after GST 2.0. Beer and spirits for drinking are outside GST and carry state excise instead.
Before you set the rate in your billing software, match the code to the item exactly: the first four digits name the heading, and the six- or eight-digit line decides the rate where a heading is split. When your supplier invoice shows a longer code, use that one.
Billing beverages & drinks correctly
Print the HSN or SAC code on every line (4 digits up to ₹5 crore turnover, 6 digits above).
Charge CGST + SGST inside your state and IGST for other states — the free GST invoice generator does this from the place of supply.
For a price that includes GST, take the tax out by subtraction with the GST calculator.
Check every B2B buyer's GST number with the GSTIN checker.
Sources: CBIC GST rate notifications — Notification No. 9/2025-Central Tax (Rate) (goods, as amended), 10/2025-Central Tax (Rate) (nil-rated goods) and 11/2017-Central Tax (Rate) as amended by 15/2025-Central Tax (Rate) (services), effective 22 September 2025, published on cbic-gst.gov.in; GST Council FAQs on the 56th meeting. Last checked: 29 October 2026. Rates depend on the exact tariff line and description; confirm borderline items with your CA. This list is a guide, not legal advice.
The common HSN or SAC codes for beverages & drinks are: 2008 for fruit and nuts otherwise preserved or roasted, squash (5%); 2009 for fruit and vegetable juices (not fermented, no spirit) (5%); 2201 10 for mineral water and aerated water, without sugar or flavour (5%); 2201 90 for drinking water (packaged) (Varies — check). Use the code printed on your supplier invoice where it is more specific, and see the full table on this page for related items and notes.
What is the GST rate on beverages & drinks after GST 2.0?
Under the GST 2.0 rates in force since 22 September 2025, beverages & drinks items on this page are taxed at 5% or 40% depending on the exact item, and some rows vary with packing, price, material or use — the note under each row explains what decides it.
Why are soft drinks 40%?
GST 2.0 placed aerated drinks with added sugar or flavour, caffeinated beverages and carbonated fruit drinks in the 40% demerit slab from 22 September 2025.
How many digits of the HSN code should I print on the bill?
With an aggregate turnover up to ₹5 crore, print at least 4 digits on B2B tax invoices (optional on B2C). Above ₹5 crore, print 6 digits on all tax invoices. Printing the full 8-digit code from your supplier invoice is always allowed and avoids confusion in split headings.
Billux suggests the GST rate from the HSN code on every item — GST split, HSN, UPI QR and WhatsApp bills from the counter. 7-day free trial, no card needed.