What products are classified under HSN 22072000 ?
It includes Ethyl alcohol: Denatured
HSN Code 22072000 represents Ethyl alcohol: Denatured under GST classification. This code helps businesses identify Ethyl alcohol: Denatured correctly for billing, taxation, and trade. With HSN Code 22072000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Ethyl alcohol: Denatured.
HSN Code 22072000 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 | 2207 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength | Ethyl alcohol and other spirits, denatured, of any strength | 2.5% | 2.5% | 5% | 0% |
| 22 | Beverages, spirits and vinegar | 2207 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength | Ethyl alcohol and other spirits, denatured, of any strength ([other than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)] | 9% | 9% | 18% | 0% |
Description of goods
Ethyl alcohol and other spirits, denatured, of any strength
Chapter
22 – Beverages, spirits and vinegar
Sub Chapter
2207 – Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength
Description of goods
Ethyl alcohol and other spirits, denatured, of any strength ([other than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)]
Chapter
22 – Beverages, spirits and vinegar
Sub Chapter
2207 – Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength
Ethyl alcohol: Denatured does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher : Rectified spirit : Concentrates of alcoholic beverages | |
| Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher : Rectified spirit : Other | |
| Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher : Other |
Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher : Rectified spirit : Concentrates of alcoholic beverages
Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher : Rectified spirit : Other
Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher : Other
| Order Number | Description |
|---|---|
| Madhucon Sugar And Power Industries Ltd (AAR (Authority For Advance Ruling), Telangana) |
Madhucon Sugar And Power Industries Ltd (AAR (Authority For Advance Ruling), Telangana)
It includes Ethyl alcohol: Denatured
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.
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 22072000, Ethyl alcohol: Denatured attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Ethyl alcohol: Denatured; Nil for exempt items if applicable).
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.