--- title: "HSN Code for Other Wines & Alcoholic Grape Must | HSN 22042990 GST Rate" description: "Find HSN and GST Rates for 22042990 related to Other Wines & Alcoholic Grape Must with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-22042990/" --- # HSN Code 22042990: Other Wines & Alcoholic Grape Must - [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 : Other | Not under GST | Not under GST | Not under GST | 0% | ## Frequently asked questions ### What products are classified under HSN 22042990 ? It includes Other Wines & Alcoholic Grape Must ### Can we claim ITC on inputs used to trade 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. ### How much GST applies to Other Wines & Alcoholic Grape Must? Under HSN 22042990, Other Wines & Alcoholic Grape Must attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Does packaging or labelling change the GST for Other Wines & Alcoholic Grape Must? 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 Other Wines & Alcoholic Grape Must? 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 Other Wines & Alcoholic Grape Must is sold with other items? 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). ### Do e‑way bill and e‑invoice apply for Other Wines & Alcoholic Grape Must? 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. ## India's trade performance: HSN Code 22042990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹12 Cr (+427.43% YoY) — 0.0003% of India's total exports - Imports: ₹25 Cr (−54.38% YoY) — 0.0004% of India's total imports - Trade balance: −₹13 Cr (Deficit); surplus rank #9269 of 12657 HSN codes - Share of Sub-Chapter 2204: 24.27% of its exports; import side 11.34% - Rank within Sub-Chapter 2204: #3 of 11 by export value; import-side #5 ### Key metrics - Export CAGR: 13.32% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5579 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +3,666.67% in FY 2023-24 - Contribution to Sub-Ch. 2204: 24.27% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 22042990 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 | 5.63 | 0.0002% | — | 8.27% | 42.50 | 0.0012% | — | 21.63% | −36.87 | #5715 | | FY 2019-20 | 3.79 | 0.0002% | −32.68% | 7.43% | 24.86 | 0.0007% | −41.51% | 17.91% | −21.07 | #6176 | | FY 2020-21 | 2.57 | 0.0001% | −32.19% | 8.16% | 29.14 | 0.0010% | +17.22% | 28.55% | −26.57 | #6707 | | FY 2021-22 | 7.76 | 0.0002% | +201.95% | 20.68% | 41.08 | 0.0009% | +40.97% | 23.21% | −33.32 | #5804 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −99.23% | 0.20% | 61.07 | 0.0011% | +48.66% | 22.14% | −61.01 | #9835 | | FY 2023-24 | 2.26 | 0.0001% | +3,666.67% | 6.77% | 55.19 | 0.0010% | −9.63% | 1.53% | −52.93 | #7450 | | FY 2024-25 | 11.92 | 0.0003% | +427.43% | 24.27% | 25.18 | 0.0004% | −54.38% | 11.34% | −13.26 | #5579 | - CAGR (7-year): exports 13.32%/yr, imports -8.35%/yr (consistently Deficit) ## Key trade insights: HSN Code 22042990 export-import analysis ### Consistent export growth: 13.32% CAGR over 7 years India's exports under HSN Code 22042990 have grown at a compound annual rate of 13.32% over 7 fiscal years, rising from ₹5.63 Crore in FY 2018-19 to ₹11.92 Crore in FY 2024-25. ### HSN Code 22042990 ranked #5579 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 22042990 ranks #5579 out of 12657 HSN codes by total export value. Within Sub-Chapter 2204, it ranks #3 of 11. By trade surplus, it ranks #9269 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 22042990 exports The strongest single-year export movement for HSN Code 22042990 was recorded in FY 2023-24, when exports surged by 3,666.67% over the prior year. ### India records a trade deficit of ₹13.26 Crore in HSN Code 22042990 goods In FY 2024-25, India's imports of ₹25.18 Cr exceeded exports of ₹11.92 Cr, resulting in a trade deficit of ₹13.26 Crore — ranking #9269 of 12657 by surplus magnitude. ### Import growth of -8.35% CAGR signals stable import dependency for Other Wines & Alcoholic Grape Must India's imports under HSN Code 22042990 have grown at -8.35% CAGR, reaching ₹25.18 Crore in FY 2024-25. ### HSN Code 22042990 contributes 24.27% of Sub-Chapter 2204 exports — ranked #3 Among the 11 HSN codes under Sub-Chapter 2204, HSN Code 22042990 ranks #3 by export value — accounting for 24.27% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 11.34% share (rank #5). ## 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 (this hsn code) | ₹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 |