RGNUL Financial & Mercantile Law Review

This post is authored by Saksham Sharma, a 4th-year student at Gujarat National Law University INTRODUCTION From the 22nd of September, 2025, India's GST regime brings one large change: all sweetened soft drinks (sweetened, carbonated, caffeinated, tasty non-alcoholic drinks, etc.) will receive a 40% tax, placing them in the same tax bracket as tobacco and cigarettes. At the heart of the outrage is the reality that a lot of sweets, bakery items, cakes, and other solid foods h