Food & Beverages
40% GSTAerated and carbonated beverages attract 40% GST under GST 2.0 (demerit/sin-goods slab, from 22 Sep 2025).
GST Rate
40%
20% CGST + 20% SGST
HSN Code
2202
Harmonised System of Nomenclature
Important Notes
40% GST (demerit slab) from 22 Sep 2025 under GST 2.0. The earlier 28% + compensation cess structure no longer applies.
GST Calculation Example
Intrastate Supply (within same state)
| Base price | ₹1,000 |
| CGST (20%) | ₹200 |
| SGST (20%) | ₹200 |
| Total | ₹1400 |
Interstate Supply (different states)
| Base price | ₹1,000 |
| IGST (40%) | ₹400 |
| Total | ₹1400 |
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