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.

Live Demo Available Today

Experience the power of Expert Accounting

Join our guided walkthrough to see how BUSY can transform your business operations.

Trusted by 6,00,000+ Users
4.6 Google Rating
+91
expand_more

* No credit card required

Sub-chapters under HSN Chapter 22

Following Sub Chapters fall under Beverages, Spirits and Vinegar:

Sub Chapter

New GST Rate

5 %
Essential

Old GST Rate

12 %

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

0 %
Exempted

Old GST Rate

18 %

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

0 %
Exempted

Old GST Rate

0 %

Description

Beer made from malt

Sub Chapter

New GST Rate

0 %
Exempted

Old GST Rate

0 %

Description

Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009

Sub Chapter

New GST Rate

0 %
Exempted

Old GST Rate

0 %

Description

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances

Sub Chapter

New GST Rate

5 %
Essential

Old GST Rate

5 %

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

0 %
Exempted

Old GST Rate

0 %

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

18 %
Standard

Old GST Rate

18 %

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

5 %
Essential

Old GST Rate

5 %

Description

Vinegar and substitutes for vinegar obtained from acetic acid

India’s Trade Performance — HSN Chapter 22 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹3,826 Cr

+2.34% vs FY 2023-24

0.1033% of India’s total exports

India’s Imports

FY 2024-25

₹11,616 Cr

−9.13% vs FY 2023-24

0.1905% of India’s total imports

Trade Balance

FY 2024-25

−₹7,790 Cr

Trade Deficit

Surplus rank #73 of 97 chapters

At a glance

9.03%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#69

National Export Rank

of 97 chapters by export value, FY 2024-25

+45.55%

Peak Growth Year

FY 2020-21 · strongest single-year move

1.7×

Export Growth · 7Y

₹2,277.58 Cr → ₹3,826.42 Cr

India Export-Import Trade Statistics for HSN Chapter 22

7-year export and import data, FY 2018-19 to FY 2024-25, 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

CAGR · 7-Year

Exports

9.03% /yr

Imports

13.24% /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

Consistent Export Growth: 9.03% CAGR Over 7 Years

India's exports under HSN Chapter 22 have grown at a compound annual rate of 9.03% over 7 fiscal years, rising from ₹2,277.58 Crore in FY 2018-19 to ₹3,826.42 Crore in FY 2024-25.

HSN Chapter 22 Ranked #69 Among All 97 Chapters by Export Value

In FY 2024-25, HSN Chapter 22 ranks #69 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 ₹7,790.03 Crore in HSN Chapter 22 Goods

In FY 2024-25, India's imports of ₹11,616.45 Cr exceeded exports of ₹3,826.42 Cr, resulting in a trade deficit of ₹7,790.03 Crore — ranking #73 of 97 by surplus magnitude.

Import Growth of 13.24% CAGR Signals Rising Demand for Beverages, Spirits and Vinegar

India's imports under HSN Chapter 22 have grown at 13.24% CAGR, reaching ₹11,616.45 Crore in FY 2024-25.

Stop worrying about HSN & TAX compliance

BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.

Automatic Updates
Error-free GSTR
6,00,000+ Happy Users
+91
expand_more

* No credit card required

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.