---
title: "HSN Code for Other Ethyl Alcohol (≥80% vol.) | HSN 22071090 GST Rate"
description: "Find HSN and GST Rates for 22071090 related to Other Ethyl Alcohol (≥80% vol.) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-22071090/"
---

# HSN Code 22071090: Other Ethyl Alcohol (≥80% vol.)

- [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 : Other | Not under GST | Not under GST | Not under GST | 0% |

## Frequently asked questions

### What products are classified under HSN 22071090 ?

It includes Other Ethyl Alcohol (≥80% vol.)

### Can we claim ITC on inputs used to trade Other Ethyl Alcohol (≥80% vol.)?

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.

### Any common misclassification issue with Other Ethyl Alcohol (≥80% vol.)?

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 Other Ethyl Alcohol (≥80% vol.)?

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 Other Ethyl Alcohol (≥80% vol.) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Ethyl Alcohol (≥80% vol.); Nil for exempt items if applicable).

### How much GST applies to Other Ethyl Alcohol (≥80% vol.)?

Under HSN 22071090, Other Ethyl Alcohol (≥80% vol.) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

## India's trade performance: HSN Code 22071090 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹503 Cr (−46.16% YoY) — 0.0137% of India's total exports
- Imports: ₹30 Cr (+4.63% YoY) — 0.0005% of India's total imports
- Trade balance: ₹473 Cr (Surplus); surplus rank #667 of 12657 HSN codes
- Share of Sub-Chapter 2207: 99.20% of its exports; import side 0.76%
- Rank within Sub-Chapter 2207: #1 of 4 by export value; import-side #3

### Key metrics

- Export CAGR: -0.25% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1007 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +330.38% in FY 2020-21
- Contribution to Sub-Ch. 2207: 99.20% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 22071090

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 | 511.14 | 0.0224% | — | 94.11% | 9.08 | 0.0003% | — | 0.46% | +502.06 | #646 |
| FY 2019-20 | 200.07 | 0.0091% | −60.86% | 89.36% | 8.93 | 0.0003% | −1.65% | 0.44% | +191.14 | #1328 |
| FY 2020-21 | 861.06 | 0.0400% | +330.38% | 95.60% | 12.78 | 0.0004% | +43.11% | 0.53% | +848.28 | #421 |
| FY 2021-22 | 488.97 | 0.0156% | −43.21% | 94.66% | 17.53 | 0.0004% | +37.17% | 0.68% | +471.44 | #883 |
| FY 2022-23 | 845.70 | 0.0234% | +72.96% | 99.57% | 23.90 | 0.0004% | +36.34% | 1.76% | +821.80 | #584 |
| FY 2023-24 | 934.99 | 0.0258% | +10.56% | 99.11% | 28.96 | 0.0005% | +21.17% | 1.03% | +906.03 | #545 |
| FY 2024-25 | 503.41 | 0.0137% | −46.16% | 99.20% | 30.30 | 0.0005% | +4.63% | 0.76% | +473.11 | #1007 |

- CAGR (7-year): exports -0.25%/yr, imports 22.24%/yr (consistently Surplus)

## Key trade insights: HSN Code 22071090 export-import analysis

### Export decline: -0.25% CAGR over 7 years

India's exports under HSN Code 22071090 have declined at a compound annual rate of -0.25% over 7 fiscal years, falling from ₹511.14 Crore in FY 2018-19 to ₹503.41 Crore in FY 2024-25.

### HSN Code 22071090 ranked #1007 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 22071090 ranks #1007 out of 12657 HSN codes by total export value. Within Sub-Chapter 2207, it ranks #1 of 4. By trade surplus, it ranks #667 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 22071090 exports

The strongest single-year export movement for HSN Code 22071090 was recorded in FY 2020-21, when exports surged by 330.38% over the prior year.

### India maintains a trade surplus of ₹473.11 Crore in HSN Code 22071090 goods

In FY 2024-25, India's exports of ₹503.41 Cr exceeded imports of ₹30.30 Cr, resulting in a trade surplus of ₹473.11 Crore — ranking #667 of 12657 by surplus magnitude.

### Import growth of 22.24% CAGR signals rising demand for Other Ethyl Alcohol (≥80% vol.)

India's imports under HSN Code 22071090 have grown at 22.24% CAGR, reaching ₹30.30 Crore in FY 2024-25.

### HSN Code 22071090 contributes 99.20% of Sub-Chapter 2207 exports — ranked #1

Among the 4 HSN codes under Sub-Chapter 2207, HSN Code 22071090 ranks #1 by export value — accounting for 99.20% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.76% share (rank #3).

## 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.) (this hsn code) | ₹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](https://busy.in/hsn/hsn-22071019/) | ₹1 Cr |