---
title: "HSN Code for Other Wine (≤2L) | HSN 22042190 GST Rate"
description: "Find HSN and GST Rates for 22042190 related to Other Wine (≤2L) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-22042190/"
---

# HSN Code 22042190: Other 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 : Other | Not under GST | Not under GST | Not under GST | 0% |

## Frequently asked questions

### What products are classified under HSN 22042190 ?

It includes Other Wine (≤2L)

### How should mixed supplies be billed when Other Wine (≤2L) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Wine (≤2L); Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Other 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.

### Can we claim ITC on inputs used to trade Other 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.

### Do e‑way bill and e‑invoice apply for Other 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.

### How much GST applies to Other Wine (≤2L)?

Under HSN 22042190, Other Wine (≤2L) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

## India's trade performance: HSN Code 22042190 (FY 2024-25)

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

- Exports: ₹12 Cr (+44.18% YoY) — 0.0003% of India's total exports
- Imports: ₹34 Cr (−19.02% YoY) — 0.0006% of India's total imports
- Trade balance: −₹21 Cr (Deficit); surplus rank #9595 of 12657 HSN codes
- Share of Sub-Chapter 2204: 24.98% of its exports; import side 15.17%
- Rank within Sub-Chapter 2204: #2 of 11 by export value; import-side #3

### Key metrics

- Export CAGR: 7.82% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5542 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +92.10% in FY 2023-24
- Contribution to Sub-Ch. 2204: 24.98% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 22042190

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 | 7.81 | 0.0003% | — | 11.48% | 24.77 | 0.0007% | — | 12.61% | −16.96 | #5307 |
| FY 2019-20 | 6.52 | 0.0003% | −16.52% | 12.78% | 26.61 | 0.0008% | +7.43% | 19.17% | −20.09 | #5525 |
| FY 2020-21 | 4.87 | 0.0002% | −25.31% | 15.46% | 10.88 | 0.0004% | −59.11% | 10.66% | −6.01 | #5967 |
| FY 2021-22 | 3.28 | 0.0001% | −32.65% | 8.74% | 23.44 | 0.0005% | +115.44% | 13.25% | −20.16 | #6816 |
| FY 2022-23 | 4.43 | 0.0001% | +35.06% | 14.63% | 34.56 | 0.0006% | +47.44% | 12.53% | −30.13 | #6578 |
| FY 2023-24 | 8.51 | 0.0002% | +92.10% | 25.49% | 41.59 | 0.0007% | +20.34% | 1.16% | −33.08 | #5921 |
| FY 2024-25 | 12.27 | 0.0003% | +44.18% | 24.98% | 33.68 | 0.0006% | −19.02% | 15.17% | −21.41 | #5542 |

- CAGR (7-year): exports 7.82%/yr, imports 5.25%/yr (consistently Deficit)

## Key trade insights: HSN Code 22042190 export-import analysis

### Consistent export growth: 7.82% CAGR over 7 years

India's exports under HSN Code 22042190 have grown at a compound annual rate of 7.82% over 7 fiscal years, rising from ₹7.81 Crore in FY 2018-19 to ₹12.27 Crore in FY 2024-25.

### HSN Code 22042190 ranked #5542 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 22042190 ranks #5542 out of 12657 HSN codes by total export value. Within Sub-Chapter 2204, it ranks #2 of 11. By trade surplus, it ranks #9595 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 22042190 exports

The strongest single-year export movement for HSN Code 22042190 was recorded in FY 2023-24, when exports surged by 92.10% over the prior year.

### India records a trade deficit of ₹21.41 Crore in HSN Code 22042190 goods

In FY 2024-25, India's imports of ₹33.68 Cr exceeded exports of ₹12.27 Cr, resulting in a trade deficit of ₹21.41 Crore — ranking #9595 of 12657 by surplus magnitude.

### Import growth of 5.25% CAGR signals stable import dependency for Other Wine (≤2L)

India's imports under HSN Code 22042190 have grown at 5.25% CAGR, reaching ₹33.68 Crore in FY 2024-25.

### HSN Code 22042190 contributes 24.98% of Sub-Chapter 2204 exports — ranked #2

Among the 11 HSN codes under Sub-Chapter 2204, HSN Code 22042190 ranks #2 by export value — accounting for 24.98% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 15.17% share (rank #3).

## 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) (this hsn code) | ₹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 |