HSN Code 2202 — Aerated drinks & beverages
HSN code 2202 covers waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non alcoholic beverages, not including fruit, nut or vegetable juices of heading 2008. Under GST 2.0 (effective 22 September 2025), HSN 2202 (aerated drinks & beverages) is taxed at 40% GST. This code falls under Chapter 22 — Beverages, Spirits And Vinegar.
Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).
HSN 2202 at a glance
| HSN Code | 2202 |
| Description | WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED, AND OTHER NON ALCOHOLIC BEVERAGES, NOT INCLUDING FRUIT, NUT OR VEGETABLE JUICES OF HEADING 2008 |
| GST Rate (GST 2.0) | 40% |
| Chapter | Chapter 22 — Beverages, Spirits And Vinegar |
| Heading | 2202 |
Aerated / carbonated / sugary waters & lemonade -> 40% sin slab under GST 2.0. GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.
Sub-classifications under HSN 2202
16 more specific 6- and 8-digit codes fall under 2202 (aerated drinks & beverages). The exact sub-code depends on the product variant; the GST rate is shown for each.
| HSN Code | Description | GST |
|---|---|---|
| 220210 | Waters, Including Mineral Waters And Aerated Waters, Containing Added Sugar Or Other Sweetening Matter Or Flavoured : | 40% |
| 220290 | Other | Varies |
| 220291 | Non Alcoholic Beer | 40% |
| 220299 | Other: | Varies |
| 22021010 | Aerated Waters | 40% |
| 22021020 | Lemonade | 40% |
| 22021090 | Other | Varies |
| 22029010 | Waters, Including Mineral Waters Andaerated Waters, Containing Added Sugaror Other Sweetening Matter Or Flavoured,And Other Non - Alcoholic Beverages, Notincluding Fruit Or Vegetable Juices Ofheading 2009 - Other : Soya Milk Drinks, Whether Or Not Sweetended Or Flavoured | 5% |
| 22029020 | Waters, Including Mineral Waters Andaerated Waters, Containing Added Sugaror Other Sweetening Matter Or Flavoured,And Other Non - Alcoholic Beverages, Notincluding Fruit Or Vegetable Juices Ofheading 2009 - Other : Fruit Pulp Or Fruit Juice Based Drinks | Varies |
| 22029030 | Waters, Including Mineral Waters Andaerated Waters, Containing Added Sugaror Other Sweetening Matter Or Flavoured,And Other Non - Alcoholic Beverages, Notincluding Fruit Or Vegetable Juices Ofheading 2009 - Other : Beverages Containing Milk | 5% |
| 22029090 | Waters, Including Mineral Waters Andaerated Waters, Containing Added Sugaror Other Sweetening Matter Or Flavoured,And Other Non - Alcoholic Beverages, Notincluding Fruit Or Vegetable Juices Ofheading 2009 - Other : Other | 40% |
| 22029100 | Non alcoholic beer | 40% |
| 22029910 | Soya milk drinks, whether or not sweetended or flavoured | 5% |
| 22029920 | Fruit Pulp Or Fruit Juice Based Drink | Varies |
| 22029930 | Beverages containing milk | 5% |
| 22029990 | Other | Varies |
Frequently Asked Questions
What is the HSN code for aerated drinks & beverages?
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Related HSN codes in Chapter 22
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