--- title: "HSN Code for Port/Red Wine (>2L) | HSN 22042910 GST Rate" description: "Find HSN and GST Rates for 22042910 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-22042910/" --- # HSN Code 22042910: 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 : Other : Port and other red wines | Not under GST | Not under GST | Not under GST | 0% | ## Frequently asked questions ### What products are classified under HSN 22042910 ? It includes Port/Red Wine (>2L) ### 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. ### 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. ### 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. ### How much GST applies to Port/Red Wine (>2L)? Under HSN 22042910, Port/Red Wine (>2L) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### 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. ## India's trade performance: HSN Code 22042910 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−59.68% YoY) — 0.0000% of India's total exports - Imports: ₹3 Cr (−10.73% YoY) — 0.0001% of India's total imports - Trade balance: −₹3 Cr (Deficit); surplus rank #8358 of 12657 HSN codes - Share of Sub-Chapter 2204: 0.51% of its exports; import side 1.42% - Rank within Sub-Chapter 2204: #7 of 11 by export value; import-side #7 ### Key metrics - Export CAGR: -2.99% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9301 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +333.33% in FY 2019-20 - Contribution to Sub-Ch. 2204: 0.51% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 22042910 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% | — | 0.44% | 1.16 | 0.0000% | — | 0.59% | −0.86 | #8546 | | FY 2019-20 | 1.30 | 0.0001% | +333.33% | 2.55% | 4.70 | 0.0001% | +305.17% | 3.39% | −3.40 | #7360 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −80.77% | 0.79% | 4.13 | 0.0001% | −12.13% | 4.05% | −3.88 | #8720 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −4.00% | 0.64% | 5.51 | 0.0001% | +33.41% | 3.11% | −5.27 | #9083 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +116.67% | 1.72% | 1.60 | 0.0000% | −70.96% | 0.58% | −1.08 | #8644 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +19.23% | 1.86% | 3.54 | 0.0001% | +121.25% | 0.10% | −2.92 | #8630 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −59.68% | 0.51% | 3.16 | 0.0001% | −10.73% | 1.42% | −2.91 | #9301 | - CAGR (7-year): exports -2.99%/yr, imports 18.18%/yr (consistently Deficit) ## Key trade insights: HSN Code 22042910 export-import analysis ### Export decline: -2.99% CAGR over 7 years India's exports under HSN Code 22042910 have declined at a compound annual rate of -2.99% over 7 fiscal years, falling from ₹0.30 Crore in FY 2018-19 to ₹0.25 Crore in FY 2024-25. ### HSN Code 22042910 ranked #9301 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 22042910 ranks #9301 out of 12657 HSN codes by total export value. Within Sub-Chapter 2204, it ranks #7 of 11. By trade surplus, it ranks #8358 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 22042910 exports The strongest single-year export movement for HSN Code 22042910 was recorded in FY 2019-20, when exports surged by 333.33% over the prior year. ### India records a trade deficit of ₹2.91 Crore in HSN Code 22042910 goods In FY 2024-25, India's imports of ₹3.16 Cr exceeded exports of ₹0.25 Cr, resulting in a trade deficit of ₹2.91 Crore — ranking #8358 of 12657 by surplus magnitude. ### Import growth of 18.18% CAGR signals rising demand for Port/Red Wine (>2L) India's imports under HSN Code 22042910 have grown at 18.18% CAGR, reaching ₹3.16 Crore in FY 2024-25. ### HSN Code 22042910 contributes 0.51% of Sub-Chapter 2204 exports — ranked #7 Among the 11 HSN codes under Sub-Chapter 2204, HSN Code 22042910 ranks #7 by export value — accounting for 0.51% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.42% share (rank #7). ## 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)](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) (this hsn code) | < ₹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 |