Gst taxrate as per new GST rule 2.0 errect from 22nd September

[Sudhir Kumar Jain]

Respected sir

   Please help us to get some information related to these item as mentioned bellow

1- Club Soda - Product doesnt have sugar/sweetner also not added any Flavours but contains carbon di-oxide gases.

Q- Hsn code ?

     Gst % ?

2- Flavoured Drinks- Mango / lichi flavoured drinks packed in a 200ml pet bottle added Sugar/sweetner but not added Fruit pulp/ juices

Q- Hsn code ?

    GST % ?

3- In carbonated beverages earlier it was Igst 28% + Cess % but currently as per 2.0 tax rate is 40% but what about cess. Is applicable along with GST @40% (40%+12%) or, total 40%

Please help me out in these regards 

Sudhir kumar jain 

[Sadanand Bulbule]

1. Club soda (no sugar, no flavour).

HSN. 2202 1090

This is not a “sugary / flavour-added carbonated beverage.” So it would not fall under the 40% sin slab. It should continue to attract 18% GST. The cess on aerated water is removed under GST 2.0.

2. Flavoured drinks with sugar (but non-carbonated).

HSN.2202 9990

These are non-carbonated sweetened beverages.They do not fall under the “aerated / carbonated sugary drink” category, so they should not attract 40%. Under GST 2.0, they remain taxed at 18% (i.e. the standard rate), without any cess.

3. Carbonated / aerated sugary / flavoured drinks.

HSN.2202 9930

Under GST 2.0, these are charged 40% GST (as a single unified rate).

There is no separate compensation cess — cess is subsumed / removed on these goods.

[PAWAN KUMAR]

As per my view

1.club soda - HSN 22021090 - GST rate 28% - Comp cess 12% total 40%.

now as per GST 2.0, new rate will be 40% (refer schedule III- Noti 09/2025-Central tax rate)

2.Flavoured Drinks- Mango / lichi flavoured drinks

HSN 22021090 - GST rate 28% - Comp cess 12% total 40%.

now as per GST 2.0, new rate will be 40% (refer schedule III- Noti 09/2025-Central tax rate)

3.HSN 22021010 - GST rate 28% - Comp cess 12% total 40%.

now as per GST 2.0, new rate will be 40% (refer schedule III- Noti 09/2025-Central tax rate)

Compensation cess has been nil - refer notifiction No.02/2025-Comp cess rate

AI Summary

Beverages: GST 2.0 applies a unified 40% rate to carbonated sugary drinks; compensation cess removed nationwide. Under GST 2.0 practitioners distinguish three beverage categories: plain club soda (treated by one adviser as attracting the standard GST rate and by another as within the consolidated 40% slab), flavoured non carbonated sweetened drinks (advised by one respondent to remain at the standard rate, though another places them in the 40% slab), and carbonated sugary/flavoured drinks (advised to attract a unified 40% GST). Both advisers indicate that compensation cess previously charged on aerated drinks is no longer separately applicable under GST 2.0.