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 or export of Ethyl alcohol: Denatured.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 22072000 relates to the following description.
Beverages, spirits and vinegar
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
9%
9%
18%
0%
5% when supplied to oil marketing companies or refineries for blending with petrol; 18% otherwise. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 152.
Beverages, spirits and vinegar
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
CGST
9%
SGST
9%
IGST
18%
CESS
0%
5% when supplied to oil marketing companies or refineries for blending with petrol; 18% otherwise. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 152.
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
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Ethyl alcohol: Denatured does not include products with the following descriptions.
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
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26< ₹1 Crore
0.0000% of India’s total exports
India’s Imports
FY 2025-26₹3,559 Cr
0.0519% of India’s total imports
Trade Balance
FY 2025-26−₹3,558 Cr
Surplus rank #12649 of 12872 HSN codes
% of Sub-Chapter 2207
FY 2025-260.11%
Share of Sub-Chapter 2207’s total exports in FY 2025-26
Import side: 98.99% of Sub-Chapter 2207’s imports
Rank Within Sub-Chapter 2207
FY 2025-26#3 of 4
Position by export value among HSN codes in Sub-Chapter 2207
Import-side rank: #1 of 4
At a glance
−35.93%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#8911
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+650.00%
Peak Growth Year
FY 2024-25 · strongest single-year move
0.11%
Contribution to Sub-Ch. 2207
Share of Sub-Chapter 2207 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−1,964.12
Exports
11.96 ₹ Cr
0.0005% share
— YoY
2.20% of Sub-Ch. 2207
Imports
1,976.08 ₹ Cr
0.0551% share
— YoY
99.42% of Sub-Ch. 2207
Balance
−1,998.79
Exports
3.58 ₹ Cr
0.0002% share
−70.07% YoY
1.60% of Sub-Ch. 2207
Imports
2,002.37 ₹ Cr
0.0598% share
+1.33% YoY
99.49% of Sub-Ch. 2207
Balance
−2,400.93
Exports
6.97 ₹ Cr
0.0003% share
+94.69% YoY
0.77% of Sub-Ch. 2207
Imports
2,407.90 ₹ Cr
0.0826% share
+20.25% YoY
99.35% of Sub-Ch. 2207
Balance
−2,573.28
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−88.38% YoY
0.16% of Sub-Ch. 2207
Imports
2,574.09 ₹ Cr
0.0563% share
+6.90% YoY
99.25% of Sub-Ch. 2207
Balance
−1,328.59
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−64.20% YoY
0.03% of Sub-Ch. 2207
Imports
1,328.88 ₹ Cr
0.0231% share
−48.37% YoY
97.90% of Sub-Ch. 2207
Balance
−2,782.17
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−31.03% YoY
0.02% of Sub-Ch. 2207
Imports
2,782.37 ₹ Cr
0.0495% share
+109.38% YoY
98.86% of Sub-Ch. 2207
Balance
−3,893.62
Exports
1.50 ₹ Cr
0.0000% share
+650.00% YoY
0.30% of Sub-Ch. 2207
Imports
3,895.12 ₹ Cr
0.0641% share
+39.99% YoY
97.59% of Sub-Ch. 2207
Balance
−3,558.16
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−64.67% YoY
0.11% of Sub-Ch. 2207
Imports
3,558.69 ₹ Cr
0.0519% share
−8.64% YoY
98.99% of Sub-Ch. 2207
CAGR · 8-Year
Exports
−35.93% /yr
Imports
8.77% /yr
reference, FY 2025-26
Export
₹482.89 Cr
Import
₹3,595.15 Cr
Trade Balance
−3,112.26
India's exports under HSN Code 22072000 have declined at a compound annual rate of −35.93% over 8 fiscal years, falling from ₹11.96 Crore in FY 2018-19 to ₹0.53 Crore in FY 2025-26.
In FY 2025-26, HSN Code 22072000 ranks #8911 out of 12872 HSN codes by total export value. Within Sub-Chapter 2207, it ranks #3 of 4. By trade surplus, it ranks #12649 of 12872.
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.
In FY 2025-26, India's imports of ₹3,558.69 Cr exceeded exports of ₹0.53 Cr, resulting in a trade deficit of ₹3,558.16 Crore — ranking #12649 of 12872 by surplus magnitude.
India's imports under HSN Code 22072000 have grown at 8.77% CAGR, reaching ₹3,558.69 Crore in FY 2025-26.
Among the 4 HSN codes under Sub-Chapter 2207, HSN Code 22072000 ranks #3 by export value — accounting for 0.11% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 98.99% share (rank #1).
Clear answers to common queries about HSN Code 22072000 and GST compliance.
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).