Consistent Export Growth: 8.37% CAGR Over 8 Years
India's exports under HSN Chapter 22 have grown at a compound annual rate of 8.37% over 8 fiscal years, rising from ₹2,277.58 Crore in FY 2018-19 to ₹3,999.17 Crore in FY 2025-26.
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22 HSN Code: Beverages, Spirits and Vinegar
HSN Chapter 22 represents Beverages, Spirits and Vinegar under GST classification. This code helps businesses identify Beverages, Spirits and Vinegar correctly for billing, taxation, and trade purposes. With HSN Chapter 22, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Beverages, Spirits and Vinegar.
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Sub-chapters under HSN Chapter 22
Following Sub Chapters fall under Beverages, Spirits and Vinegar:
Sub Chapter
New GST Rate
Old GST Rate
Description
Sub Chapter
New GST Rate
0% or 5%
Exempt for unsealed plain water (not mineral, aerated, distilled etc.), toddy and neera; 5% for other waters and ice.
Old GST Rate
0% or 5% or 12% or 18%
Description
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow
Sub Chapter
New GST Rate
5% or 40%
5% for soya/plant-based milk drinks, milk beverages and non-carbonated fruit drinks; 40% for sweetened, flavoured, carbonated or caffeinated drinks.
Old GST Rate
12% or 18% or 28%
Description
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured,and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009
Sub Chapter
New GST Rate
Not under GST
Outside GST; state VAT / central excise applies.
Old GST Rate
Not under GST
Description
Beer made from malt
Sub Chapter
New GST Rate
Not under GST
Outside GST; state VAT / central excise applies.
Old GST Rate
Not under GST
Description
Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009
Sub Chapter
New GST Rate
Not under GST
Outside GST; state VAT / central excise applies.
Old GST Rate
Not under GST
Description
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
Sub Chapter
New GST Rate
Not under GST
Outside GST; state VAT / central excise applies.
Old GST Rate
Not under GST
Description
Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included
Sub Chapter
New GST Rate
18% or Not under GST
Denatured spirit 18% (5% when supplied to OMCs for petrol blending); undenatured spirit for potable liquor is outside GST.
Old GST Rate
5% or 18%
Description
Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength
Sub Chapter
New GST Rate
Not under GST
Outside GST; state VAT / central excise applies.
Old GST Rate
0
%
Description
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages
Sub Chapter
New GST Rate
18
%
Standard
Old GST Rate
18
%
Description
Vinegar and substitutes for vinegar obtained from acetic acid
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India’s Trade Performance — HSN Chapter 22 in FY 2025-26
TradeStat EIDB — Ministry of Commerce & Industry
FY 2018-19–FY 2025-26
Values in ₹ Crore
India’s Exports
FY 2025-26₹3,999 Cr
+4.51%
vs FY 2024-25
0.1025% of India’s total exports
India’s Imports
FY 2025-26₹12,546 Cr
+8.00%
vs FY 2024-25
0.1830% of India’s total imports
Trade Balance
FY 2025-26−₹8,547 Cr
Trade Deficit
Surplus rank #73 of 97 chapters
At a glance
8.37%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#71
National Export Rank
of 97 chapters by export value, FY 2025-26
+45.55%
Peak Growth Year
FY 2020-21 · strongest single-year move
1.8×
Export Growth · 8Y
₹2,277.58 Cr → ₹3,999.17 Cr
India Export-Import Trade Statistics for HSN Chapter 22
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
FY 2018-19
Exp. Rank #69
Balance
−3,232.57
Exports
2,277.58 ₹ Cr
0.0987% share
— YoY
Imports
5,510.15 ₹ Cr
0.1533% share
— YoY
FY 2019-20
Exp. Rank #72
Balance
−3,827.40
Exports
1,805.51 ₹ Cr
0.0814% share
−20.73% YoY
Imports
5,632.91 ₹ Cr
0.1676% share
+2.23% YoY
FY 2020-21
Exp. Rank #67
Balance
−2,210.25
Exports
2,627.96 ₹ Cr
0.1218% share
+45.55% YoY
Imports
4,838.21 ₹ Cr
0.1659% share
−14.11% YoY
FY 2021-22
Exp. Rank #73
Balance
−4,153.68
Exports
2,391.20 ₹ Cr
0.0760% share
−9.01% YoY
Imports
6,544.88 ₹ Cr
0.1431% share
+35.27% YoY
FY 2022-23
Exp. Rank #71
Balance
−5,494.06
Exports
3,016.28 ₹ Cr
0.0833% share
+26.14% YoY
Imports
8,510.34 ₹ Cr
0.1480% share
+30.03% YoY
FY 2023-24
Exp. Rank #68
Balance
−9,045.12
Exports
3,738.90 ₹ Cr
0.1033% share
+23.96% YoY
Imports
12,784.02 ₹ Cr
0.2276% share
+50.22% YoY
FY 2024-25
Exp. Rank #69
Balance
−7,790.03
Exports
3,826.42 ₹ Cr
0.1033% share
+2.34% YoY
Imports
11,616.45 ₹ Cr
0.1905% share
−9.13% YoY
FY 2025-26
Exp. Rank #71
Balance
−8,546.79
Exports
3,999.17 ₹ Cr
0.1025% share
+4.51% YoY
Imports
12,545.96 ₹ Cr
0.1830% share
+8.00% YoY
CAGR · 8-Year
Exports
8.37% /yr
Imports
12.47% /yr
Consistently Deficit
Peak export growth year
Latest available data
Not available
YoY = change vs previous FY
Key Trade Insights: HSN Chapter 22 Export-Import Analysis
HSN Chapter 22 Ranked #71 Among All 97 Chapters by Export Value
In FY 2025-26, HSN Chapter 22 ranks #71 out of 97 chapters by total export value. By trade surplus, it ranks #73 of 97.
FY 2020-21 Was the Strongest Growth Year for HSN Chapter 22 Exports
The strongest single-year export movement for HSN Chapter 22 was recorded in FY 2020-21, when exports surged by 45.55% over the prior year.
India Records a Trade Deficit of ₹8,546.79 Crore in HSN Chapter 22 Goods
In FY 2025-26, India's imports of ₹12,545.96 Cr exceeded exports of ₹3,999.17 Cr, resulting in a trade deficit of ₹8,546.79 Crore — ranking #73 of 97 by surplus magnitude.
Import Growth of 12.47% CAGR Signals Rising Demand for Beverages, Spirits and Vinegar
India's imports under HSN Chapter 22 have grown at 12.47% CAGR, reaching ₹12,545.96 Crore in FY 2025-26.
Important Disclaimer
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.