--- title: "HSN Code for Sherry/White Wine (≤2L) | HSN 22042120 GST Rate" description: "Find HSN and GST Rates for 22042120 related to Sherry/White Wine (≤2L) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-22042120/" --- # HSN Code 22042120: Sherry/White 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 : Sherry and other white wines | Not under GST | Not under GST | Not under GST | 0% | ## Frequently asked questions ### What products are classified under HSN 22042120 ? It includes Sherry/White Wine (≤2L) ### Do e‑way bill and e‑invoice apply for Sherry/White 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 Sherry/White 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. ### Any common misclassification issue with Sherry/White 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. ### How should mixed supplies be billed when Sherry/White Wine (≤2L) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Sherry/White Wine (≤2L); Nil for exempt items if applicable). ### How much GST applies to Sherry/White Wine (≤2L)? Under HSN 22042120, Sherry/White Wine (≤2L) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ## India's trade performance: HSN Code 22042120 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2 Cr (+132.00% YoY) — 0.0000% of India's total exports - Imports: ₹27 Cr (−3.72% YoY) — 0.0004% of India's total imports - Trade balance: −₹25 Cr (Deficit); surplus rank #9715 of 12657 HSN codes - Share of Sub-Chapter 2204: 3.54% of its exports; import side 12.23% - Rank within Sub-Chapter 2204: #5 of 11 by export value; import-side #4 ### Key metrics - Export CAGR: 13.59% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7724 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +257.14% in FY 2023-24 - Contribution to Sub-Ch. 2204: 3.54% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 22042120 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% | — | 1.19% | 17.72 | 0.0005% | — | 9.02% | −16.91 | #7806 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −54.32% | 0.73% | 14.65 | 0.0004% | −17.33% | 10.55% | −14.28 | #8433 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +143.24% | 2.86% | 11.71 | 0.0004% | −20.07% | 11.47% | −10.81 | #7745 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −74.44% | 0.61% | 20.59 | 0.0005% | +75.83% | 11.64% | −20.36 | #9112 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −8.70% | 0.69% | 36.11 | 0.0006% | +75.38% | 13.09% | −35.90 | #9259 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +257.14% | 2.25% | 28.19 | 0.0005% | −21.93% | 0.78% | −27.44 | #8489 | | FY 2024-25 | 1.74 | 0.0000% | +132.00% | 3.54% | 27.14 | 0.0004% | −3.72% | 12.23% | −25.40 | #7724 | - CAGR (7-year): exports 13.59%/yr, imports 7.36%/yr (consistently Deficit) ## Key trade insights: HSN Code 22042120 export-import analysis ### Consistent export growth: 13.59% CAGR over 7 years India's exports under HSN Code 22042120 have grown at a compound annual rate of 13.59% over 7 fiscal years, rising from ₹0.81 Crore in FY 2018-19 to ₹1.74 Crore in FY 2024-25. ### HSN Code 22042120 ranked #7724 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 22042120 ranks #7724 out of 12657 HSN codes by total export value. Within Sub-Chapter 2204, it ranks #5 of 11. By trade surplus, it ranks #9715 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 22042120 exports The strongest single-year export movement for HSN Code 22042120 was recorded in FY 2023-24, when exports surged by 257.14% over the prior year. ### India records a trade deficit of ₹25.40 Crore in HSN Code 22042120 goods In FY 2024-25, India's imports of ₹27.14 Cr exceeded exports of ₹1.74 Cr, resulting in a trade deficit of ₹25.40 Crore — ranking #9715 of 12657 by surplus magnitude. ### Import growth of 7.36% CAGR signals stable import dependency for Sherry/White Wine (≤2L) India's imports under HSN Code 22042120 have grown at 7.36% CAGR, reaching ₹27.14 Crore in FY 2024-25. ### HSN Code 22042120 contributes 3.54% of Sub-Chapter 2204 exports — ranked #5 Among the 11 HSN codes under Sub-Chapter 2204, HSN Code 22042120 ranks #5 by export value — accounting for 3.54% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 12.23% share (rank #4). ## 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)](https://busy.in/hsn/hsn-22042110/) | ₹2 Cr | | #5 | HSN Code 22042120: Sherry/White Wine (≤2L) (this hsn code) | ₹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 |