--- title: "HSN Code for Rectified spirit concentrates: SpiritCon | HSN 22071011 GST Rate" description: "Find HSN and GST Rates for 22071011 related to Rectified spirit concentrates: SpiritCon with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-22071011/" --- # HSN Code 22071011: Rectified spirit concentrates: SpiritCon - [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 2207: Undenatured Ethyl Alcohol](https://busy.in/hsn/sub-chapter-2207/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher : Rectified spirit : Concentrates of alcoholic beverages | Not under GST | Not under GST | Not under GST | 0% | ## Frequently asked questions ### What products are classified under HSN 22071011 ? It includes Rectified spirit concentrates: SpiritCon ### Can we claim ITC on inputs used to trade Rectified spirit concentrates: SpiritCon? 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 should mixed supplies be billed when Rectified spirit concentrates: SpiritCon is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Rectified spirit concentrates: SpiritCon; Nil for exempt items if applicable). ### Any common misclassification issue with Rectified spirit concentrates: SpiritCon? 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. ### Does packaging or labelling change the GST for Rectified spirit concentrates: SpiritCon? 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 much GST applies to Rectified spirit concentrates: SpiritCon? Under HSN 22071011, Rectified spirit concentrates: SpiritCon attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ## India's trade performance: HSN Code 22071011 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2 Cr (+13.33% YoY) — 0.0000% of India's total exports - Imports: ₹64 Cr (+1,59,325.00% YoY) — 0.0010% of India's total imports - Trade balance: −₹62 Cr (Deficit); surplus rank #10415 of 12657 HSN codes - Share of Sub-Chapter 2207: 0.30% of its exports; import side 1.60% - Rank within Sub-Chapter 2207: #2 of 4 by export value; import-side #2 ### Key metrics - Export CAGR: 29.79% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7846 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +72.73% in FY 2021-22 - Contribution to Sub-Ch. 2207: 0.30% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 22071011 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. 2207 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2207 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.06% | < ₹1 Crore | 0.0000% | — | 0.01% | +0.08 | #8491 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −50.00% | 0.07% | < ₹1 Crore | 0.0000% | −29.17% | 0.01% | −0.01 | #8954 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −31.25% | 0.01% | < ₹1 Crore | 0.0000% | +23.53% | 0.01% | −0.10 | #9183 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +72.73% | 0.04% | < ₹1 Crore | 0.0000% | +38.10% | 0.01% | −0.10 | #9228 | | FY 2022-23 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | −37.93% | 0.01% | −0.18 | — | | FY 2023-24 | 1.35 | 0.0000% | — | 0.14% | < ₹1 Crore | 0.0000% | −77.78% | 0.00% | +1.31 | #7958 | | FY 2024-25 | 1.53 | 0.0000% | +13.33% | 0.30% | 63.77 | 0.0010% | +1,59,325.00% | 1.60% | −62.24 | #7846 | - CAGR (7-year): exports 29.79%/yr, imports 153.55%/yr (consistently Deficit) ## Key trade insights: HSN Code 22071011 export-import analysis ### Consistent export growth: 29.79% CAGR over 7 years India's exports under HSN Code 22071011 have grown at a compound annual rate of 29.79% over 7 fiscal years, rising from ₹0.32 Crore in FY 2018-19 to ₹1.53 Crore in FY 2024-25. ### HSN Code 22071011 ranked #7846 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 22071011 ranks #7846 out of 12657 HSN codes by total export value. Within Sub-Chapter 2207, it ranks #2 of 4. By trade surplus, it ranks #10415 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 22071011 exports The strongest single-year export movement for HSN Code 22071011 was recorded in FY 2021-22, when exports surged by 72.73% over the prior year. ### India records a trade deficit of ₹62.24 Crore in HSN Code 22071011 goods In FY 2024-25, India's imports of ₹63.77 Cr exceeded exports of ₹1.53 Cr, resulting in a trade deficit of ₹62.24 Crore — ranking #10415 of 12657 by surplus magnitude. ### Import growth of 153.55% CAGR signals rising demand for Rectified spirit concentrates: SpiritCon India's imports under HSN Code 22071011 have grown at 153.55% CAGR, reaching ₹63.77 Crore in FY 2024-25. ### HSN Code 22071011 contributes 0.30% of Sub-Chapter 2207 exports — ranked #2 Among the 4 HSN codes under Sub-Chapter 2207, HSN Code 22071011 ranks #2 by export value — accounting for 0.30% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.60% share (rank #2). ## Related HSN Codes in Sub-Chapter 2207 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 22071090: Other Ethyl Alcohol (≥80% vol.)](https://busy.in/hsn/hsn-22071090/) | ₹503 Cr | | #2 | HSN Code 22071011: Rectified spirit concentrates: SpiritCon (this hsn code) | ₹2 Cr | | #3 | [HSN Code 22072000: Ethyl alcohol: Denatured](https://busy.in/hsn/hsn-22072000/) | ₹2 Cr | | #4 | [HSN Code 22071019: Rectified Spirit: Undenatured Ethyl Alcohol](https://busy.in/hsn/hsn-22071019/) | ₹1 Cr |