--- title: "HSN Code for Sparkling Wine | HSN 22041000 GST Rate" description: "Find HSN and GST Rates for 22041000 related to Sparkling Wine with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-22041000/" --- # HSN Code 22041000: Sparkling Wine - [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 2204: Wine & grape must](https://busy.in/hsn/sub-chapter-2204/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Sparkling wine | Not under GST | Not under GST | Not under GST | 0% | ## Frequently asked questions ### What products are classified under HSN 22041000 ? It includes Sparkling Wine ### Do e‑way bill and e‑invoice apply for Sparkling Wine? 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. ### Any common misclassification issue with Sparkling Wine? Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Sparkling Wine? 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. ### Does packaging or labelling change the GST for Sparkling Wine? 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. ### How much GST applies to Sparkling Wine? Under HSN 22041000, Sparkling Wine attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ## India's trade performance: HSN Code 22041000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹20 Cr (+11.77% YoY) — 0.0006% of India's total exports - Imports: ₹59 Cr (+16.09% YoY) — 0.0010% of India's total imports - Trade balance: −₹38 Cr (Deficit); surplus rank #10038 of 12657 HSN codes - Share of Sub-Chapter 2204: 41.55% of its exports; import side 26.45% - Rank within Sub-Chapter 2204: #1 of 11 by export value; import-side #2 ### Key metrics - Export CAGR: -14.28% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4844 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +22.56% in FY 2021-22 - Contribution to Sub-Ch. 2204: 41.55% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 22041000 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. 2204 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2204 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 51.44 | 0.0023% | — | 75.58% | 72.30 | 0.0020% | — | 36.79% | −20.86 | #2821 | | FY 2019-20 | 38.58 | 0.0018% | −25.00% | 75.62% | 35.18 | 0.0011% | −51.34% | 25.34% | +3.40 | #3265 | | FY 2020-21 | 20.57 | 0.0010% | −46.68% | 65.28% | 12.63 | 0.0004% | −64.10% | 12.37% | +7.94 | #4141 | | FY 2021-22 | 25.21 | 0.0008% | +22.56% | 67.19% | 25.01 | 0.0005% | +98.02% | 14.13% | +0.20 | #4280 | | FY 2022-23 | 23.93 | 0.0007% | −5.08% | 79.03% | 50.73 | 0.0009% | +102.84% | 18.39% | −26.80 | #4460 | | FY 2023-24 | 18.26 | 0.0005% | −23.69% | 54.70% | 50.58 | 0.0009% | −0.30% | 1.41% | −32.32 | #4894 | | FY 2024-25 | 20.41 | 0.0006% | +11.77% | 41.55% | 58.72 | 0.0010% | +16.09% | 26.45% | −38.31 | #4844 | - CAGR (7-year): exports -14.28%/yr, imports -3.41%/yr (consistently Deficit) ## Key trade insights: HSN Code 22041000 export-import analysis ### Export decline: -14.28% CAGR over 7 years India's exports under HSN Code 22041000 have declined at a compound annual rate of -14.28% over 7 fiscal years, falling from ₹51.44 Crore in FY 2018-19 to ₹20.41 Crore in FY 2024-25. ### HSN Code 22041000 ranked #4844 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 22041000 ranks #4844 out of 12657 HSN codes by total export value. Within Sub-Chapter 2204, it ranks #1 of 11. By trade surplus, it ranks #10038 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 22041000 exports The strongest single-year export movement for HSN Code 22041000 was recorded in FY 2021-22, when exports surged by 22.56% over the prior year. ### India records a trade deficit of ₹38.31 Crore in HSN Code 22041000 goods In FY 2024-25, India's imports of ₹58.72 Cr exceeded exports of ₹20.41 Cr, resulting in a trade deficit of ₹38.31 Crore — ranking #10038 of 12657 by surplus magnitude. ### Import growth of -3.41% CAGR signals stable import dependency for Sparkling Wine India's imports under HSN Code 22041000 have grown at -3.41% CAGR, reaching ₹58.72 Crore in FY 2024-25. ### HSN Code 22041000 contributes 41.55% of Sub-Chapter 2204 exports — ranked #1 Among the 11 HSN codes under Sub-Chapter 2204, HSN Code 22041000 ranks #1 by export value — accounting for 41.55% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 26.45% share (rank #2). ## Related HSN Codes in Sub-Chapter 2204 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 22041000: Sparkling Wine (this hsn code) | ₹20 Cr | | #2 | [HSN Code 22042190: Other Wine (≤2L)](https://busy.in/hsn/hsn-22042190/) | ₹12 Cr | | #3 | [HSN Code 22042990: Other Wines & Alcoholic Grape Must](https://busy.in/hsn/hsn-22042990/) | ₹12 Cr | | #4 | [HSN Code 22042110: Port/Red Wine (≤2L)](https://busy.in/hsn/hsn-22042110/) | ₹2 Cr | | #5 | [HSN Code 22042120: Sherry/White Wine (≤2L)](https://busy.in/hsn/hsn-22042120/) | ₹2 Cr | | #6 | [HSN Code 22042210: Port & Other Red Wines (>2-10L)](https://busy.in/hsn/hsn-22042210/) | < ₹1 Crore | | #7 | [HSN Code 22042910: Port/Red Wine (>2L)](https://busy.in/hsn/hsn-22042910/) | < ₹1 Crore | | — | [HSN Code 22042220: Sherry & Other White Wines (>2-10L)](https://busy.in/hsn/hsn-22042220/) | Nil | | — | [HSN Code 22042290: Other Wine (>2L, ≤10L)](https://busy.in/hsn/hsn-22042290/) | Nil | | — | [HSN Code 22042920: Sherry/White Wine (>2L)](https://busy.in/hsn/hsn-22042920/) | Nil |