What products are classified under HSN 22042110 ?
It includes Port/Red Wine (≤2L)
HSN Code 22042110 represents Port/Red Wine (≤2L) under GST classification. This code helps businesses identify Port/Red Wine (≤2L) correctly for billing, taxation, and trade. With HSN Code 22042110, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Port/Red Wine (≤2L).
HSN Code 22042110 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 22 | Beverages, spirits and vinegar | 2204 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 | Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : In containers holding 2 l or less : Port and other red wines | Not under GST | Not under GST | Not under GST | 0% |
Description of goods
Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : In containers holding 2 l or less : Port and other red wines
Chapter
22 – Beverages, spirits and vinegar
Sub Chapter
2204 – Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009
Port/Red Wine (≤2L) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Sparkling wine | |
| Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : In containers holding 2 l or less : Sherry and other white wines | |
| Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : In containers holding 2 l or less : Other | |
| Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : In containers holding more than 2 l but not more than 10 l: Port and other red wines | |
| Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : In containers holding more than 2 l but not more than 10 l: Sherry and other white wines | |
| Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : In containers holding more than 2 l but not more than 10 l: Other | |
| Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : Other : Port and other red wines | |
| Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : Other : Sherry and other white wines | |
| Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : Other : Other | |
| Other grape must |
Sparkling wine
Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : In containers holding 2 l or less : Sherry and other white wines
Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : In containers holding 2 l or less : Other
Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : In containers holding more than 2 l but not more than 10 l: Port and other red wines
Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : In containers holding more than 2 l but not more than 10 l: Sherry and other white wines
Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : In containers holding more than 2 l but not more than 10 l: Other
Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : Other : Port and other red wines
Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : Other : Sherry and other white wines
Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : Other : Other
Other grape must
It includes Port/Red Wine (≤2L)
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.
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.
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.
Under HSN 22042110, Port/Red Wine (≤2L) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
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.