---
title: "HSN Code for Bourbon whiskey: 2l or less | HSN 22083011 GST Rate"
description: "Find HSN and GST Rates for 22083011 related to Bourbon whiskey: 2l or less with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-22083011/"
---

# HSN Code 22083011: Bourbon whiskey: 2l or less

- [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 2208: Spirituous Beverages](https://busy.in/hsn/sub-chapter-2208/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Whiskies : In containers holding 2 l or less : Bourbon whiskey | Not under GST | Not under GST | Not under GST | 0% |

## Frequently asked questions

### What products are classified under HSN 22083011 ?

It includes Bourbon whiskey: 2l or less

### How should mixed supplies be billed when Bourbon whiskey: 2l or less is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Bourbon whiskey: 2l or less; Nil for exempt items if applicable).

### Any common misclassification issue with Bourbon whiskey: 2l or less?

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 Bourbon whiskey: 2l or less?

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.

### Does packaging or labelling change the GST for Bourbon whiskey: 2l or less?

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 much GST applies to Bourbon whiskey: 2l or less?

Under HSN 22083011, Bourbon whiskey: 2l or less attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

## India's trade performance: HSN Code 22083011 (FY 2024-25)

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

- Exports: ₹38 Cr (−17.99% YoY) — 0.0010% of India's total exports
- Imports: ₹23 Cr (+23.25% YoY) — 0.0004% of India's total imports
- Trade balance: ₹16 Cr (Surplus); surplus rank #3005 of 12657 HSN codes
- Share of Sub-Chapter 2208: 1.85% of its exports; import side 0.44%
- Rank within Sub-Chapter 2208: #10 of 51 by export value; import-side #15

### Key metrics

- Export CAGR: 51.66% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3975 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +251.08% in FY 2021-22
- Contribution to Sub-Ch. 2208: 1.85% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 22083011

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. 2208 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2208 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 3.15 | 0.0001% | — | 0.27% | 15.59 | 0.0004% | — | 0.65% | −12.44 | #6402 |
| FY 2019-20 | 4.06 | 0.0002% | +28.89% | 0.37% | 53.43 | 0.0016% | +242.72% | 2.21% | −49.37 | #6101 |
| FY 2020-21 | 6.93 | 0.0003% | +70.69% | 0.51% | 14.13 | 0.0005% | −73.55% | 0.96% | −7.20 | #5535 |
| FY 2021-22 | 24.33 | 0.0008% | +251.08% | 1.94% | 23.48 | 0.0005% | +66.17% | 0.99% | +0.85 | #4329 |
| FY 2022-23 | 36.58 | 0.0010% | +50.35% | 2.47% | 38.82 | 0.0007% | +65.33% | 0.83% | −2.24 | #3898 |
| FY 2023-24 | 46.74 | 0.0013% | +27.77% | 2.41% | 18.32 | 0.0003% | −52.81% | 0.41% | +28.42 | #3629 |
| FY 2024-25 | 38.33 | 0.0010% | −17.99% | 1.85% | 22.58 | 0.0004% | +23.25% | 0.44% | +15.75 | #3975 |

- CAGR (7-year): exports 51.66%/yr, imports 6.37%/yr (consistently Surplus)

## Key trade insights: HSN Code 22083011 export-import analysis

### Consistent export growth: 51.66% CAGR over 7 years

India's exports under HSN Code 22083011 have grown at a compound annual rate of 51.66% over 7 fiscal years, rising from ₹3.15 Crore in FY 2018-19 to ₹38.33 Crore in FY 2024-25.

### HSN Code 22083011 ranked #3975 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 22083011 ranks #3975 out of 12657 HSN codes by total export value. Within Sub-Chapter 2208, it ranks #10 of 51. By trade surplus, it ranks #3005 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 22083011 exports

The strongest single-year export movement for HSN Code 22083011 was recorded in FY 2021-22, when exports surged by 251.08% over the prior year.

### India maintains a trade surplus of ₹15.75 Crore in HSN Code 22083011 goods

In FY 2024-25, India's exports of ₹38.33 Cr exceeded imports of ₹22.58 Cr, resulting in a trade surplus of ₹15.75 Crore — ranking #3005 of 12657 by surplus magnitude.

### Import growth of 6.37% CAGR signals stable import dependency for Bourbon whiskey: 2l or less

India's imports under HSN Code 22083011 have grown at 6.37% CAGR, reaching ₹22.58 Crore in FY 2024-25.

### HSN Code 22083011 contributes 1.85% of Sub-Chapter 2208 exports — ranked #10

Among the 51 HSN codes under Sub-Chapter 2208, HSN Code 22083011 ranks #10 by export value — accounting for 1.85% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.44% share (rank #15).

## Related HSN Codes in Sub-Chapter 2208

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 22083013: Blended Whisky (≤ 2L Containers)](https://busy.in/hsn/hsn-22083013/) | ₹659 Cr |
| #2 | [HSN Code 22083099: Whiskies \| Other](https://busy.in/hsn/hsn-22083099/) | ₹393 Cr |
| #3 | [HSN Code 22083019: Whiskies (2L or less)](https://busy.in/hsn/hsn-22083019/) | ₹309 Cr |
| #4 | [HSN Code 22084011: Rum (≤2L)](https://busy.in/hsn/hsn-22084011/) | ₹183 Cr |
| #5 | [HSN Code 22086000: Vodka](https://busy.in/hsn/hsn-22086000/) | ₹114 Cr |
| #6 | [HSN Code 22083012: Whiskies: Scotch](https://busy.in/hsn/hsn-22083012/) | ₹85 Cr |
| #7 | [HSN Code 22082011: Spirits from Distilled Grape Wine or Marc](https://busy.in/hsn/hsn-22082011/) | ₹83 Cr |
| #8 | [HSN Code 22085011: Gin in containers 2L or less](https://busy.in/hsn/hsn-22085011/) | ₹50 Cr |
| #9 | [HSN Code 22082099: Spirits from Distilling Grape Wine or Marc: Other](https://busy.in/hsn/hsn-22082099/) | ₹50 Cr |
| #10 | HSN Code 22083011: Bourbon whiskey: 2l or less (this hsn code) | ₹38 Cr |