What is the GST (IGST) rate for HSN code 22021010?

HSN code 22021010 (Soft Drink) attracts 40% IGST under Schedule III of the GST notification.

What is the customs duty (BCD) for HSN code 22021010?

The Basic Customs Duty (BCD) for HSN code 22021010 is 30%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 22021010 cover?

HSN code 22021010 covers Soft Drink. It sits under Chapter 22 – Beverages, spirits and vinegar, in Section IV – PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES.

What is the unit of measurement for HSN code 22021010?

The standard unit of quantity (UQC) for HSN code 22021010 is l, as listed in the Customs Tariff.

What is the HSN code for soft drinks / cold drinks?

Aerated sweetened waters are classified under 22021010 and lemonade under 22021020, within heading 2202.

HSN Code Finder · Product

Soft Drink HSN Code 2202

Q: What is the HSN code for Soft Drink?

The HSN code for Soft Drink is 22021010, classified under Chapter 22 – Beverages, spirits and vinegar of India's Customs Tariff (ITC-HS).

40% IGSTSchedule III

Sweetened or flavoured waters (soft drinks) are classified under HSN heading 2202. Aerated waters, lemonade and non-alcoholic beer each have their own tariff item.

Search any HSN code

Heading

2202

Primary code

22021010

GST / IGST

40%

Customs duty (BCD)

30%

Soft Drink HSN codes & GST rates

The 8-digit HSN/HS codes under heading 2202 (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 2009). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
22021010	- Aerated waters	40%	30%
22021020	- Lemonade	40%	30%
22021090	- Other ---- Other :	40%	30%
22029100	Non alcoholic beer	40%	30%

FTA preferential rates: 14 partner agreement(s) listed for 22021010; best preferential rate 0% via ASEAN countries; 9 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for soft drink?

The HSN code for soft drink is 2202 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for soft drink the most common is 22021010, which attracts 40% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How soft drink is classified under HSN

The HSN classification for soft drink narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 222-digitBeverages, spirits and vinegar
22024-digit headingWATERS, 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 2009
2202106-digit subheading- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured :
220210108-digit tariff item- Aerated waters

Section IV — PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

GST on soft drink

Soft Drink (HSN 2202) attracts 40% GST under GST Schedule III. On a sale within the same state this is charged as 20% CGST + 20% SGST; on an inter-state sale or an import it is charged as a single 40% IGST. This is the rate recorded for the primary code 22021010 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported soft drink

When soft drink (HSN 22021010) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 30%, AIDC 30%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 40% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹100.06. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 22021010 →

Conclusion

The HSN code for soft drink is 2202 at the heading level, with 22021010 the most commonly used 8-digit tariff item (40% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.