--- title: "HSN Code for Ethyl alcohol: Denatured | HSN 22072000 GST Rate" description: "Find HSN and GST Rates for 22072000 related to Ethyl alcohol: Denatured with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-22072000/" --- # HSN Code 22072000: Ethyl alcohol: Denatured - [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 | | --- | --- | --- | --- | --- | | Ethyl alcohol and other spirits, denatured, of any strength | 2.5% | 2.5% | 5% | 0% | | 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% | ## Frequently asked questions ### What products are classified under HSN 22072000 ? It includes Ethyl alcohol: Denatured ### Does packaging or labelling change the GST for 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. ### Can we claim ITC on inputs used to trade Ethyl alcohol: Denatured? 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 Ethyl alcohol: Denatured? Under HSN 22072000, Ethyl alcohol: Denatured attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Any common misclassification issue with Ethyl alcohol: Denatured? 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. ### Do e‑way bill and e‑invoice apply for Ethyl alcohol: Denatured? 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. ### How should mixed supplies be billed when Ethyl alcohol: Denatured is sold with other items? 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). ## India's trade performance: HSN Code 22072000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2 Cr (+650.00% YoY) — 0.0000% of India's total exports - Imports: ₹3,895 Cr (+39.99% YoY) — 0.0641% of India's total imports - Trade balance: −₹3,894 Cr (Deficit); surplus rank #12529 of 12657 HSN codes - Share of Sub-Chapter 2207: 0.30% of its exports; import side 97.59% - Rank within Sub-Chapter 2207: #3 of 4 by export value; import-side #1 ### Key metrics - Export CAGR: -29.25% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7865 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +650.00% in FY 2024-25 - Contribution to Sub-Ch. 2207: 0.30% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 22072000 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 | 11.96 | 0.0005% | — | 2.20% | 1,976.08 | 0.0551% | — | 99.42% | −1,964.12 | #4781 | | FY 2019-20 | 3.58 | 0.0002% | −70.07% | 1.60% | 2,002.37 | 0.0598% | +1.33% | 99.49% | −1,998.79 | #6236 | | FY 2020-21 | 6.97 | 0.0003% | +94.69% | 0.77% | 2,407.90 | 0.0826% | +20.25% | 99.35% | −2,400.93 | #5524 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −88.38% | 0.16% | 2,574.09 | 0.0563% | +6.90% | 99.25% | −2,573.28 | #8170 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −64.20% | 0.03% | 1,328.88 | 0.0231% | −48.37% | 97.90% | −1,328.59 | #9067 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −31.03% | 0.02% | 2,782.37 | 0.0495% | +109.38% | 98.86% | −2,782.17 | #9440 | | FY 2024-25 | 1.50 | 0.0000% | +650.00% | 0.30% | 3,895.12 | 0.0641% | +39.99% | 97.59% | −3,893.62 | #7865 | - CAGR (7-year): exports -29.25%/yr, imports 11.97%/yr (consistently Deficit) ## Key trade insights: HSN Code 22072000 export-import analysis ### Export decline: -29.25% CAGR over 7 years India's exports under HSN Code 22072000 have declined at a compound annual rate of -29.25% over 7 fiscal years, falling from ₹11.96 Crore in FY 2018-19 to ₹1.50 Crore in FY 2024-25. ### HSN Code 22072000 ranked #7865 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 22072000 ranks #7865 out of 12657 HSN codes by total export value. Within Sub-Chapter 2207, it ranks #3 of 4. By trade surplus, it ranks #12529 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 22072000 exports The strongest single-year export movement for HSN Code 22072000 was recorded in FY 2024-25, when exports surged by 650.00% over the prior year. ### India records a trade deficit of ₹3,893.62 Crore in HSN Code 22072000 goods In FY 2024-25, India's imports of ₹3,895.12 Cr exceeded exports of ₹1.50 Cr, resulting in a trade deficit of ₹3,893.62 Crore — ranking #12529 of 12657 by surplus magnitude. ### Import growth of 11.97% CAGR signals rising demand for Ethyl alcohol: Denatured India's imports under HSN Code 22072000 have grown at 11.97% CAGR, reaching ₹3,895.12 Crore in FY 2024-25. ### HSN Code 22072000 contributes 0.30% of Sub-Chapter 2207 exports — ranked #3 Among the 4 HSN codes under Sub-Chapter 2207, HSN Code 22072000 ranks #3 by export value — accounting for 0.30% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 97.59% share (rank #1). ## 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 (this hsn code) | ₹2 Cr | | #4 | [HSN Code 22071019: Rectified Spirit: Undenatured Ethyl Alcohol](https://busy.in/hsn/hsn-22071019/) | ₹1 Cr |