| S. No. | HSN Code | Description of Goods | Prior to 22.09.2025 | On or after 22.09.2025 |
|---|---|---|---|---|
| 1 | 2101 11, 2101 12 00 | Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee | 18% | 5% |
| 2 | 2201 | Drinking water packed in 20 litre bottles | 12% | 5% |
| 3 | 2201 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured | 18% | 5% |
| 4 | 2101 20 | All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate | 18% | 5% |
| 5 | 2101 30 | Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof | 12% | 5% |
| 6 | 2202 10 | All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured | 28% | 40% |
| 7 | 2202 99 | Plant-based milk drinks, ready for direct consumption as beverages | 18% | 5% |
| 8 | 2202 | Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice | 28% | 40% |
| 9 | 2202 91 00, 2202 99 | Other non-alcoholic beverages | 18% | 40% |
| 10 | 2202 99 20 | Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice] | 12% | 5% |
| 11 | 2202 99 30 | Beverages containing milk | 12% | 5% |
| 12 | 2202 99 90 | Caffeinated Beverages | 28% | 40% |
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