---
title: "HSN Code for Beer | HSN 22030000 GST Rate"
description: "Find HSN and GST Rates for 22030000 related to Beer with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-22030000/"
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# HSN Code 22030000: Beer

- [Section 04: Guide to HSN Section 04](https://busy.in/hsn/section-04/)
- [Chapter 22: Beverages, Spirits and Vinegar](https://busy.in/hsn/chapter-22/)
- [Sub-chapter 2203: Beer made from malt](https://busy.in/hsn/sub-chapter-2203/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Beer made from malt | Not under GST | Not under GST | Not under GST | 0% |

## Frequently asked questions

### What products are classified under HSN 22030000 ?

It includes Beer

### How much GST applies to Beer?

Under HSN 22030000, Beer attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Does packaging or labelling change the GST for Beer?

For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil.

### Do e‑way bill and e‑invoice apply for Beer?

Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### Can we claim ITC on inputs used to trade Beer?

If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How should mixed supplies be billed when Beer is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Beer; Nil for exempt items if applicable).

## India's trade performance: HSN Code 22030000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹354 Cr (+15.05% YoY) — 0.0096% of India's total exports
- Imports: ₹141 Cr (+49.18% YoY) — 0.0023% of India's total imports
- Trade balance: ₹214 Cr (Surplus); surplus rank #1105 of 12657 HSN codes
- Share of Sub-Chapter 2203: 100.00% of its exports; import side 100.00%
- Rank within Sub-Chapter 2203: #1 of 1 by export value; import-side #1

### Key metrics

- Export CAGR: 1.60% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1289 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +53.25% in FY 2021-22
- Contribution to Sub-Ch. 2203: 100.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 22030000

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 2203 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2203 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 321.93 | 0.0141% | — | 100.00% | 102.29 | 0.0029% | — | 100.00% | +219.64 | #943 |
| FY 2019-20 | 287.74 | 0.0131% | −10.62% | 100.00% | 70.08 | 0.0021% | −31.49% | 100.00% | +217.66 | #1025 |
| FY 2020-21 | 152.65 | 0.0071% | −46.95% | 100.00% | 38.96 | 0.0013% | −44.41% | 100.00% | +113.69 | #1642 |
| FY 2021-22 | 233.93 | 0.0075% | +53.25% | 100.00% | 32.30 | 0.0007% | −17.09% | 100.00% | +201.63 | #1506 |
| FY 2022-23 | 253.19 | 0.0070% | +8.23% | 100.00% | 69.66 | 0.0012% | +115.67% | 100.00% | +183.53 | #1487 |
| FY 2023-24 | 307.81 | 0.0085% | +21.57% | 100.00% | 94.24 | 0.0017% | +35.29% | 100.00% | +213.57 | #1365 |
| FY 2024-25 | 354.13 | 0.0096% | +15.05% | 100.00% | 140.59 | 0.0023% | +49.18% | 100.00% | +213.54 | #1289 |

- CAGR (7-year): exports 1.60%/yr, imports 5.44%/yr (consistently Surplus)

## Key trade insights: HSN Code 22030000 export-import analysis

### Consistent export growth: 1.60% CAGR over 7 years

India's exports under HSN Code 22030000 have grown at a compound annual rate of 1.60% over 7 fiscal years, rising from ₹321.93 Crore in FY 2018-19 to ₹354.13 Crore in FY 2024-25.

### HSN Code 22030000 ranked #1289 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 22030000 ranks #1289 out of 12657 HSN codes by total export value. Within Sub-Chapter 2203, it ranks #1 of 1. By trade surplus, it ranks #1105 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 22030000 exports

The strongest single-year export movement for HSN Code 22030000 was recorded in FY 2021-22, when exports surged by 53.25% over the prior year.

### India maintains a trade surplus of ₹213.54 Crore in HSN Code 22030000 goods

In FY 2024-25, India's exports of ₹354.13 Cr exceeded imports of ₹140.59 Cr, resulting in a trade surplus of ₹213.54 Crore — ranking #1105 of 12657 by surplus magnitude.

### Import growth of 5.44% CAGR signals stable import dependency for Beer

India's imports under HSN Code 22030000 have grown at 5.44% CAGR, reaching ₹140.59 Crore in FY 2024-25.

### HSN Code 22030000 contributes 100.00% of Sub-Chapter 2203 exports — ranked #1

Among the 1 HSN codes under Sub-Chapter 2203, HSN Code 22030000 ranks #1 by export value — accounting for 100.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 100.00% share (rank #1).

## Related HSN Codes in Sub-Chapter 2203

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 22030000: Beer (this hsn code) | ₹354 Cr |