--- title: "HSN Code for Rectified Spirit: Undenatured Ethyl Alcohol | HSN 22071019 GST Rate" description: "Find HSN and GST Rates for 22071019 related to Rectified Spirit: Undenatured Ethyl Alcohol with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-22071019/" --- # HSN Code 22071019: Rectified Spirit: Undenatured Ethyl Alcohol - [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 : Other | Not under GST | Not under GST | Not under GST | 0% | ## Frequently asked questions ### What products are classified under HSN 22071019 ? It includes Rectified Spirit: Undenatured Ethyl Alcohol ### Does packaging or labelling change the GST for Rectified Spirit: Undenatured Ethyl Alcohol? 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. ### Can we claim ITC on inputs used to trade Rectified Spirit: Undenatured Ethyl Alcohol? 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: Undenatured Ethyl Alcohol is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Rectified Spirit: Undenatured Ethyl Alcohol; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Rectified Spirit: Undenatured Ethyl Alcohol? 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. ### Any common misclassification issue with Rectified Spirit: Undenatured Ethyl Alcohol? 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 22071019 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1 Cr (−85.01% YoY) — 0.0000% of India's total exports - Imports: ₹2 Cr (−29.84% YoY) — 0.0000% of India's total imports - Trade balance: −₹1 Cr (Deficit); surplus rank #7976 of 12657 HSN codes - Share of Sub-Chapter 2207: 0.20% of its exports; import side 0.06% - Rank within Sub-Chapter 2207: #4 of 4 by export value; import-side #4 ### Key metrics - Export CAGR: -38.87% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8224 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +101.47% in FY 2023-24 - Contribution to Sub-Ch. 2207: 0.20% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 22071019 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 | 19.73 | 0.0009% | — | 3.63% | 2.26 | 0.0001% | — | 0.11% | +17.47 | #4126 | | FY 2019-20 | 20.09 | 0.0009% | +1.82% | 8.97% | 1.11 | 0.0000% | −50.89% | 0.06% | +18.98 | #4096 | | FY 2020-21 | 32.53 | 0.0015% | +61.92% | 3.61% | 2.71 | 0.0001% | +144.14% | 0.11% | +29.82 | #3544 | | FY 2021-22 | 26.55 | 0.0008% | −18.38% | 5.14% | 1.60 | 0.0000% | −40.96% | 0.06% | +24.95 | #4203 | | FY 2022-23 | 3.41 | 0.0001% | −87.16% | 0.40% | 4.47 | 0.0001% | +179.38% | 0.33% | −1.06 | #6861 | | FY 2023-24 | 6.87 | 0.0002% | +101.47% | 0.73% | 3.15 | 0.0001% | −29.53% | 0.11% | +3.72 | #6189 | | FY 2024-25 | 1.03 | 0.0000% | −85.01% | 0.20% | 2.21 | 0.0000% | −29.84% | 0.06% | −1.18 | #8224 | - CAGR (7-year): exports -38.87%/yr, imports -0.37%/yr (consistently Deficit) ## Key trade insights: HSN Code 22071019 export-import analysis ### Export decline: -38.87% CAGR over 7 years India's exports under HSN Code 22071019 have declined at a compound annual rate of -38.87% over 7 fiscal years, falling from ₹19.73 Crore in FY 2018-19 to ₹1.03 Crore in FY 2024-25. ### HSN Code 22071019 ranked #8224 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 22071019 ranks #8224 out of 12657 HSN codes by total export value. Within Sub-Chapter 2207, it ranks #4 of 4. By trade surplus, it ranks #7976 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 22071019 exports The strongest single-year export movement for HSN Code 22071019 was recorded in FY 2023-24, when exports surged by 101.47% over the prior year. ### India records a trade deficit of ₹1.18 Crore in HSN Code 22071019 goods In FY 2024-25, India's imports of ₹2.21 Cr exceeded exports of ₹1.03 Cr, resulting in a trade deficit of ₹1.18 Crore — ranking #7976 of 12657 by surplus magnitude. ### Import growth of -0.37% CAGR signals stable import dependency for Rectified Spirit: Undenatured Ethyl Alcohol India's imports under HSN Code 22071019 have grown at -0.37% CAGR, reaching ₹2.21 Crore in FY 2024-25. ### HSN Code 22071019 contributes 0.20% of Sub-Chapter 2207 exports — ranked #4 Among the 4 HSN codes under Sub-Chapter 2207, HSN Code 22071019 ranks #4 by export value — accounting for 0.20% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.06% share (rank #4). ## 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](https://busy.in/hsn/hsn-22071011/) | ₹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 (this hsn code) | ₹1 Cr |