Updated GST Rates for Specific Beverage Products
The government has updated the GST tax classification for certain beverage products effective May 1, 2026.
- Document
- Central Tax (Rate) 01/2026-Central Tax (Rate)
- Dated
- 30 Apr 2026
- Effective
- 1st May, 2026
- Act by
- 2026-05-01
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
The short version
- Specific beverage products now fall under updated tax categories.
- The changes apply to goods classified under specific HSN codes.
- These updates align GST rules with the Finance Act 2026.
- Businesses must verify their product tax codes immediately.
In short
Notification 01/2026-Central Tax (Rate) updates the list of goods subject to specific GST rates to match the Finance Act 2026.
What has changed
How it worked before
Previously, these beverage products were classified under different HSN codes for tax purposes under Notification 9/2025.
What has changed
The government replaced specific HSN code entries in the 2.5% and 20% tax schedules to ensure accurate product classification.
Who this affects
Businesses that manufacture or sell beverages classified under HSN codes 2202 91 00, 2202 99 21, 2202 99 29, 2202 99 31, 2202 99 39, 2202 99 91, or 2202 99 99.
An example
A juice manufacturer sells products under HSN code 2202 99 21. Because this code was moved to the 2.5% tax schedule, the business must update its invoicing system to charge the correct GST rate starting May 1, 2026.
What you should do
Check your product HSN codes against the new list and update your billing software to apply the correct tax rate.
Deadline · 2026-05-01If you do nothing
If you apply the wrong tax rate, you may face penalties for short payment of tax. You might also receive a notice from tax authorities requiring you to pay the difference plus interest.
The terms explained
- HSN code
- A system of numbers used to classify goods for tax purposes.
- Schedule I
- A list of goods taxed at a 2.5% GST rate.
- Schedule III
- A list of goods taxed at a 20% GST rate.
The original document
| Issued by | GST |
|---|---|
| Document | Central Tax (Rate) 01/2026-Central Tax (Rate) |
| Full title | Seeks to amend Notification No 9/2025 - Central tax (Rate) to align them with changes made vide Finance Act, 2026 (as updated vide Corrigendum dated 06.05.2026) |
| Issued on | 30 April 2026 |
| Effective | 1st May, 2026 |
About Patron Accounting LLP
Patron Accounting LLP is a CA and CS-led accounting and compliance firm that has been working with businesses across India since 2019. We handle the work that keeps a company correct with every department it answers to: day-to-day bookkeeping and accounting, GST registration and returns, income tax filing and assessments, TDS, payroll and PF/ESI, company and LLP incorporation, ROC and MCA compliance, statutory and internal audit, physical stock and inventory audits, trademark and other registrations, and the certificates and reports that banks, buyers and regulators ask for.
Our clients range from a first proprietorship registering for GST to established companies running operations across several states. Much of our work is exactly this: reading what a department has published and telling a business, in plain terms, whether it changes anything for them.
We operate from five offices and serve clients across the rest of India remotely:
- Pune (HQ): RTC Silver, B4-708, Sai Satyam Park, Wagholi, Pune, Maharashtra 412207
- Mumbai: 104, Rajshila Building, 597 J.S.S. Road, Marine Lines, Mumbai 400002
- Delhi: 3rd Floor, B-6/154-155, Sector 5, Rohini, Delhi 110085
- Gurugram: Pioneer Urban Square, B109, Golf Course Ext Road, Sector 62, Gurugram 122098
- Ahmedabad: Phoenix Tower, 1107, near Commerce Six Road, Drive In Road, Navrangpura, Ahmedabad, Gujarat 380009
If anything on this page affects you and you would like somebody to look at your own position, we are glad to help. Call +91 94594 56700, write to sales@patronaccounting.com, or visit patronaccounting.com. The first conversation costs nothing.