--- title: "HSN Code for Sherry/White Wine (>2L) | HSN 22042920 GST Rate" description: "Find HSN and GST Rates for 22042920 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-22042920/" --- # HSN Code 22042920: 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 : Other : Sherry and other white wines | Not under GST | Not under GST | Not under GST | 0% | ## Frequently asked questions ### What products are classified under HSN 22042920 ? 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. ### How much GST applies to Sherry/White Wine (>2L)? Under HSN 22042920, Sherry/White 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 Sherry/White 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 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. ### 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). ### 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. ## India's trade performance: HSN Code 22042920 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: Nil — 0.0000% of India's total exports - Imports: < ₹1 Crore — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7777 of 12657 HSN codes - Share of Sub-Chapter 2204: 0.00% of its exports; import side 0.30% ### Key metrics - Peak growth year: −100.00% in FY 2023-24 - Contribution to Sub-Ch. 2204: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 22042920 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 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.09% | −0.17 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | +23.53% | 0.15% | −0.21 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −4.76% | 0.20% | −0.20 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −35.00% | 0.07% | −0.13 | — | | FY 2022-23 | < ₹1 Crore | 0.0000% | — | 0.13% | < ₹1 Crore | 0.0000% | −84.62% | 0.01% | +0.02 | #9967 | | FY 2023-24 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | 0.00 | — | | FY 2024-25 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.30% | −0.67 | — | - CAGR (7-year): exports —/yr, imports 25.68%/yr (consistently Deficit) ## Key trade insights: HSN Code 22042920 export-import analysis ### Export snapshot for HSN Code 22042920 India exported ₹0.00 Crore worth of Sherry/White Wine (>2L) in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### FY 2023-24 was the strongest growth year for HSN Code 22042920 exports The strongest single-year export movement for HSN Code 22042920 was recorded in FY 2023-24, when exports declined by 100.00% over the prior year. ### India records a trade deficit of ₹0.67 Crore in HSN Code 22042920 goods In FY 2024-25, India's imports of ₹0.67 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.67 Crore — ranking #7777 of 12657 by surplus magnitude. ### Import growth of 25.68% CAGR signals rising demand for Sherry/White Wine (>2L) India's imports under HSN Code 22042920 have grown at 25.68% CAGR, reaching ₹0.67 Crore in FY 2024-25. ## 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)](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) (this hsn code) | Nil |