Non-carbonated Pepsi pouch products or ice lollies sold in small plastic pouches are generally classified under HSN 2105 as edible ice products and attract 18% GST. The discussion also raised whether any concessional 5% GST rate applies to HSN 2105 products under specific notifications or conditions.
19 May 2026
The correct classification for the 1 or 2 Rupee non-carbonated "Pepsi" plastic pouches (Ice Lollies) is HSN Code 2105 00 00 under the category of "Ice cream and other edible ice". The applicable GST rate is 18% (9% CGST + 9% SGST) with full Input Tax Credit eligibility. It should not be classified under HSN 2106 or 2202.