GST classification of 1 or 2 Rs. pouch “Pepsi” products Sold in Small Plastic Pouches

This query is : Resolved

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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.

Javed Memon

Javed Memon (Querist)
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18 May 2026 Please guide regarding the GST classification of 1 or 2 Rs. pouch “Pepsi” products sold in small plastic pouches.

The product is non-carbonated and non-aerated

What would be the correct HSN Code for such products?

What GST rate is applicable?

Whether it should be classified under HSN 2105 or any other heading?

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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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.

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Javed Memon

Javed Memon (Querist)
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21 May 2026 Is there any Reduction of Rate of GST for HSN 2105 from 18% to 5%

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