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 

AI Summary

Clarifying GST 2.0 classification and rates for club soda, flavoured drinks, and carbonated sugary beverages under HSN 2202 Query concerns GST classification and rates under GST 2.0 (effective 22 Sept 2025) for: (1) club soda (no sugar/flavour, carbonated) - one respondent classifies it under HSN 22021090 and treats it as 18% GST with cess removed; another treats it as 40% unified rate (previously 28%+12% cess) now consolidated to 40% with cess nil. (2) flavoured sweetened non-carbonated drinks - one respondent assigns HSN 22029990 and 18% GST, the other assigns HSN 22021090 and 40% unified rate. (3) carbonated sugary drinks - both treat as high-rate aerated beverages now charged at 40% under GST 2.0 with no separate cess.