Clarification Required on GST Rate & HSN Classification – Millet-Based Probiotic Drink

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Discussion on GST classification and HSN code for a millet-based probiotic drink. Experts suggested classifying it as a millet-based food preparation under HSN 1904 or 2106 to avail 5% GST, instead of treating it as a non-alcoholic beverage under Chapter 22.

Sunil Patnaik

Sunil Patnaik (Querist)

27 January 2026 Dear Sir/Madam,

I am seeking your expert opinion regarding the correct GST applicability, rate, and HSN classification for one of our products.
We are dealing with a product named “Millet-Based Probiotic Drink”, which is a packaged, non-alcoholic, fermented beverage made from millets, containing live probiotics. It is marketed as a spicy digestive/probiotic health drink, with zero sugar and zero preservatives.
There is confusion regarding whether this product should be classified as:
• a non-alcoholic beverage under Chapter 22, or
• a functional / probiotic / nutraceutical product under any other appropriate heading,
and accordingly, whether the applicable GST rate should be 5%, 12%, 18% or any other rate.

We request your guidance on:
1. The most appropriate HSN code for this product,
2. The correct GST rate applicable, and
3. Any relevant notifications, circulars, or case laws supporting the classification.
Your professional clarification will help us ensure correct compliance and avoid future disputes.
Looking forward to your valuable advice.

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

28 January 2026 Your Millet-Based Probiotic Drink falls under the "Health and Essential" category of the 2026 GST regime. To avoid the high taxes associated with commercial soft drinks, you should classify it as a Millet-Based Food Preparation (HSN 1904 or 2106). This entitles you to the 5% GST rate, provided the product is pre-packaged and labeled.

Sunil Patnaik

Sunil Patnaik (Querist)

31 January 2026 Sir It can be covered under HSN code 22060000 or not ??

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

03 November 2026 HSN 2206 Suitability: Not recommended due to ambiguity and high-tax litigation risks associated with Chapter 22 beverage classifications.

Preferred Classification: Retain HSN 1904 or 2106 to safely claim the 5% GST rate as a millet-based health preparation.

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