What products are classified under HSN 22042990 ?
It includes Other Wines & Alcoholic Grape Must
HSN Code 22042990 represents Other Wines & Alcoholic Grape Must under GST classification. This code helps businesses identify Other Wines & Alcoholic Grape Must correctly for billing, taxation, and trade. With HSN Code 22042990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Wines & Alcoholic Grape Must.
HSN Code 22042990 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 22 | Beverages, spirits and vinegar | 2204 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 | Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : Other : Other | Not under GST | Not under GST | Not under GST | 0% |
Description of goods
Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : Other : Other
Chapter
22 – Beverages, spirits and vinegar
Sub Chapter
2204 – Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009
Other Wines & Alcoholic Grape Must does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Sparkling wine | |
| 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 | |
| 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 | |
| Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : In containers holding 2 l or less : Other | |
| Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : In containers holding more than 2 l but not more than 10 l: Port and other red wines | |
| Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : In containers holding more than 2 l but not more than 10 l: Sherry and other white wines | |
| Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : In containers holding more than 2 l but not more than 10 l: Other | |
| Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : Other : Port and other red wines | |
| Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : Other : Sherry and other white wines | |
| Other grape must |
Sparkling wine
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
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
Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : In containers holding 2 l or less : Other
Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : In containers holding more than 2 l but not more than 10 l: Port and other red wines
Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : In containers holding more than 2 l but not more than 10 l: Sherry and other white wines
Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : In containers holding more than 2 l but not more than 10 l: Other
Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : Other : Port and other red wines
Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : Other : Sherry and other white wines
Other grape must
It includes Other Wines & Alcoholic Grape Must
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.
Under HSN 22042990, Other Wines & Alcoholic Grape Must attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Wines & Alcoholic Grape Must; Nil for exempt items if applicable).
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.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.