---
title: "HSN Code for Port/Red Wine (≤2L) | HSN 22042110 GST Rate"
description: "Find HSN and GST Rates for 22042110 related to Port/Red Wine (≤2L) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-22042110/"
---

# HSN Code 22042110: Port/Red Wine (≤2L)

- [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 |
| --- | --- | --- | --- | --- |
| 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% |

## Frequently asked questions

### What products are classified under HSN 22042110 ?

It includes Port/Red Wine (≤2L)

### Any common misclassification issue with 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.

### Do e‑way bill and e‑invoice apply for Port/Red Wine (≤2L)?

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.

### Does packaging or labelling change the GST for Port/Red Wine (≤2L)?

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 Port/Red Wine (≤2L)?

Under HSN 22042110, Port/Red Wine (≤2L) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Can we claim ITC on inputs used to trade Port/Red Wine (≤2L)?

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.

## India's trade performance: HSN Code 22042110 (FY 2024-25)

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

- Exports: ₹2 Cr (−26.44% YoY) — 0.0001% of India's total exports
- Imports: ₹69 Cr (−97.54% YoY) — 0.0011% of India's total imports
- Trade balance: −₹67 Cr (Deficit); surplus rank #10467 of 12657 HSN codes
- Share of Sub-Chapter 2204: 4.42% of its exports; import side 30.98%
- Rank within Sub-Chapter 2204: #4 of 11 by export value; import-side #1

### Key metrics

- Export CAGR: 20.19% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7521 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +467.31% in FY 2023-24
- Contribution to Sub-Ch. 2204: 4.42% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 22042110

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 | < ₹1 Crore | 0.0000% | — | 1.06% | 37.60 | 0.0010% | — | 19.13% | −36.88 | #7898 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −36.11% | 0.90% | 32.46 | 0.0010% | −13.67% | 23.38% | −32.00 | #8256 |
| FY 2020-21 | 2.34 | 0.0001% | +408.70% | 7.43% | 33.24 | 0.0011% | +2.40% | 32.56% | −30.90 | #6801 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −66.24% | 2.11% | 61.08 | 0.0013% | +83.75% | 34.52% | −60.29 | #8195 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −34.18% | 1.72% | 91.27 | 0.0016% | +49.43% | 33.09% | −90.75 | #8644 |
| FY 2023-24 | 2.95 | 0.0001% | +467.31% | 8.84% | 2,792.64 | 0.0497% | +2,959.76% | 77.61% | −2,789.69 | #7165 |
| FY 2024-25 | 2.17 | 0.0001% | −26.44% | 4.42% | 68.77 | 0.0011% | −97.54% | 30.98% | −66.60 | #7521 |

- CAGR (7-year): exports 20.19%/yr, imports 10.59%/yr (consistently Deficit)

## Key trade insights: HSN Code 22042110 export-import analysis

### Consistent export growth: 20.19% CAGR over 7 years

India's exports under HSN Code 22042110 have grown at a compound annual rate of 20.19% over 7 fiscal years, rising from ₹0.72 Crore in FY 2018-19 to ₹2.17 Crore in FY 2024-25.

### HSN Code 22042110 ranked #7521 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 22042110 ranks #7521 out of 12657 HSN codes by total export value. Within Sub-Chapter 2204, it ranks #4 of 11. By trade surplus, it ranks #10467 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 22042110 exports

The strongest single-year export movement for HSN Code 22042110 was recorded in FY 2023-24, when exports surged by 467.31% over the prior year.

### India records a trade deficit of ₹66.60 Crore in HSN Code 22042110 goods

In FY 2024-25, India's imports of ₹68.77 Cr exceeded exports of ₹2.17 Cr, resulting in a trade deficit of ₹66.60 Crore — ranking #10467 of 12657 by surplus magnitude.

### Import growth of 10.59% CAGR signals rising demand for Port/Red Wine (≤2L)

India's imports under HSN Code 22042110 have grown at 10.59% CAGR, reaching ₹68.77 Crore in FY 2024-25.

### HSN Code 22042110 contributes 4.42% of Sub-Chapter 2204 exports — ranked #4

Among the 11 HSN codes under Sub-Chapter 2204, HSN Code 22042110 ranks #4 by export value — accounting for 4.42% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 30.98% share (rank #1).

## 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](https://busy.in/hsn/hsn-22041000/) | ₹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) (this hsn code) | ₹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 |