HSN code 2202 is the Customs Tariff heading for 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, in Chapter 22 (Beverages, spirits and vinegar). Goods of this heading are taxed at 5% or 40%, depending on the exact description: 8 rate entries name this heading. Rates are from 9/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 2202
These are the entries of the current GST rate notifications whose column (2) names heading 2202 or one of its sub-headings or tariff items. The description is the notification's own wording; the goods must match it for the rate to apply.
| HSN scope | Description of goods (notification wording) | GST | Entry |
|---|---|---|---|
| 2202 99 | Plant-based milk drinks, ready for direct consumption as beverages | 5% | 9/2025-CT(R), Schedule I, S. No. 148 |
| 2202 99 10 | Soya milk drinks, whether or not sweetened or flavoured | 5% | 9/2025-CT(R), Schedule I, S. No. 149 |
| 2202 99 21, 2202 99 29 | Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice] | 5% | 9/2025-CT(R), Schedule I, S. No. 150 |
| 2202 99 31, 2202 99 39 | Beverages containing milk | 5% | 9/2025-CT(R), Schedule I, S. No. 151 |
| 2202 10 | All goods (including aerated waters), containing added sugar or other sweetening matter or flavoured | 40% | 9/2025-CT(R), Schedule III, S. No. 1 |
| 2202 91 00, 2202 99 91, 2202 99 99 | Other non-alcoholic beverages [other than those specified in Schedule I of this notification] | 40% | 9/2025-CT(R), Schedule III, S. No. 2 |
| 2202 99 91, 2202 99 99 | Caffeinated Beverages | 40% | 9/2025-CT(R), Schedule III, S. No. 3 |
| 2202 | Carbonated beverages of fruit drink or carbonated beverages with fruit juice | 40% | 9/2025-CT(R), Schedule III, S. No. 4 |
- 9/2025-CT(R), Schedule I, S. No. 148: This entry covers only the sub-heading or tariff item 2202 99 within heading 2202.
- 9/2025-CT(R), Schedule I, S. No. 149: This entry covers only the sub-heading or tariff item 2202 99 10 within heading 2202.
- 9/2025-CT(R), Schedule I, S. No. 150: This entry covers only the sub-heading or tariff item 2202 99 21, 2202 99 29 within heading 2202. Column (2) substituted by Notification 01/2026-Central Tax (Rate) with effect from 01.05.2026 (earlier: 2202 99 20).
- 9/2025-CT(R), Schedule I, S. No. 151: This entry covers only the sub-heading or tariff item 2202 99 31, 2202 99 39 within heading 2202. Column (2) substituted by Notification 01/2026-Central Tax (Rate) with effect from 01.05.2026 (earlier: 2202 99 30).
- 9/2025-CT(R), Schedule III, S. No. 1: This entry covers only the sub-heading or tariff item 2202 10 within heading 2202.
- 9/2025-CT(R), Schedule III, S. No. 2: This entry covers only the sub-heading or tariff item 2202 91 00, 2202 99 91, 2202 99 99 within heading 2202. Column (2) substituted by Notification 01/2026-Central Tax (Rate) with effect from 01.05.2026 (earlier: 2202 91 00, 2202 99 90).
- 9/2025-CT(R), Schedule III, S. No. 3: This entry covers only the sub-heading or tariff item 2202 99 91, 2202 99 99 within heading 2202. Column (2) substituted by Notification 01/2026-Central Tax (Rate) with effect from 01.05.2026 (earlier: 2202 99 90).
Goods of heading 2202 that do not match any description above fall under the residual entry, Schedule II S. No. 639 ("Goods which are not specified in Schedule I, III, IV, V, VI or VII"), at 18%, unless an "Any Chapter" entry or the nil-rated list of Notification 10/2025-Central Tax (Rate) covers them by description.
CGST, SGST and IGST split for HSN 2202
The rate notifications fix the central tax (CGST). State tax (SGST, or UTGST in a Union territory without a legislature) is levied at the same rate under the matching state notifications, and IGST on an inter-State supply equals the two together.
| Total GST | CGST | SGST / UTGST | IGST |
|---|---|---|---|
| 5% | 2.5% | 2.5% | 5% |
| 40% | 20% | 20% | 40% |
Worked example: a ₹1,000 sale under HSN 2202
- At 5%: taxable value ₹1,000.00. Within your state, CGST ₹25.00 + SGST ₹25.00 = ₹50.00, invoice total ₹1,050.00. To a buyer in another state, IGST ₹50.00, the same total.
- At 40%: taxable value ₹1,000.00. Within your state, CGST ₹200.00 + SGST ₹200.00 = ₹400.00, invoice total ₹1,400.00. To a buyer in another state, IGST ₹400.00, the same total.
For any other amount, the GST calculator gives the same split, and works backwards from a tax-inclusive price.
Choosing the right entry under 2202
Heading 2202 carries 2 different rates, so the 4-digit code alone does not tell you the tax. Read the description in column (3) of each entry against your goods, and where an entry names a sub-heading or tariff item (6 or 8 digits), compare your goods' full code. The more specific description wins over a general one under the rules of interpretation that the notification applies.
How to write HSN 2202 on an invoice
Notification 78/2020-Central Tax sets the number of HSN digits on a tax invoice by the aggregate turnover of the previous financial year. Up to ₹5 crore, print at least 4 digits (2202) on invoices to registered buyers; HSN may be left off invoices to unregistered buyers. Above ₹5 crore, print 6 digits on every tax invoice. Many sellers print the full 8-digit tariff item anyway, because it matches the shipping bill for exports and shows which entry you used, which matters for 2202 because its rate changes with the description.
Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. The invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the quantity, the taxable value and the tax at each rate. The HSN-wise summary in GSTR-1 is built from the same codes, so set the code once per item in your billing software. Make a one-off bill with the free GST invoice generator, or bill every day in FundRaksha Book, which stores the HSN and rate on each item and splits the tax for you.
Common products under HSN 2202
Other headings in Chapter 22
Chapter 22 of the Customs Tariff is Beverages, spirits and vinegar. This list has 4 of its headings, each with its own page. See all Chapter 22 headings.