---
title: "HSN Code for Whiskies: Scotch | HSN 22083012 GST Rate"
description: "Find HSN and GST Rates for 22083012 related to Whiskies: Scotch with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-22083012/"
---

# HSN Code 22083012: Whiskies: Scotch

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

## Frequently asked questions

### What products are classified under HSN 22083012 ?

It includes Whiskies: Scotch

### How should mixed supplies be billed when Whiskies: Scotch is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Whiskies: Scotch; Nil for exempt items if applicable).

### How much GST applies to Whiskies: Scotch?

Under HSN 22083012, Whiskies: Scotch attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Do e‑way bill and e‑invoice apply for Whiskies: Scotch?

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 Whiskies: Scotch?

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.

### Any common misclassification issue with Whiskies: Scotch?

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.

## India's trade performance: HSN Code 22083012 (FY 2024-25)

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

- Exports: ₹85 Cr (−15.53% YoY) — 0.0023% of India's total exports
- Imports: ₹721 Cr (+9.49% YoY) — 0.0119% of India's total imports
- Trade balance: −₹636 Cr (Deficit); surplus rank #12029 of 12657 HSN codes
- Share of Sub-Chapter 2208: 4.09% of its exports; import side 14.19%
- Rank within Sub-Chapter 2208: #6 of 51 by export value; import-side #3

### Key metrics

- Export CAGR: -1.99% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2894 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +165.31% in FY 2023-24
- Contribution to Sub-Ch. 2208: 4.09% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 22083012

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 | 95.61 | 0.0042% | — | 8.17% | 691.84 | 0.0193% | — | 28.94% | −596.23 | #2070 |
| FY 2019-20 | 52.63 | 0.0024% | −44.95% | 4.84% | 470.02 | 0.0140% | −32.06% | 19.41% | −417.39 | #2806 |
| FY 2020-21 | 82.78 | 0.0038% | +57.29% | 6.08% | 132.52 | 0.0045% | −71.81% | 9.01% | −49.74 | #2283 |
| FY 2021-22 | 67.93 | 0.0022% | −17.94% | 5.42% | 253.13 | 0.0055% | +91.01% | 10.65% | −185.20 | #2913 |
| FY 2022-23 | 37.82 | 0.0010% | −44.33% | 2.55% | 584.28 | 0.0102% | +130.82% | 12.47% | −546.46 | #3847 |
| FY 2023-24 | 100.34 | 0.0028% | +165.31% | 5.18% | 658.08 | 0.0117% | +12.63% | 14.60% | −557.74 | #2572 |
| FY 2024-25 | 84.76 | 0.0023% | −15.53% | 4.09% | 720.56 | 0.0119% | +9.49% | 14.19% | −635.80 | #2894 |

- CAGR (7-year): exports -1.99%/yr, imports 0.68%/yr (consistently Deficit)

## Key trade insights: HSN Code 22083012 export-import analysis

### Export decline: -1.99% CAGR over 7 years

India's exports under HSN Code 22083012 have declined at a compound annual rate of -1.99% over 7 fiscal years, falling from ₹95.61 Crore in FY 2018-19 to ₹84.76 Crore in FY 2024-25.

### HSN Code 22083012 ranked #2894 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 22083012 ranks #2894 out of 12657 HSN codes by total export value. Within Sub-Chapter 2208, it ranks #6 of 51. By trade surplus, it ranks #12029 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 22083012 exports

The strongest single-year export movement for HSN Code 22083012 was recorded in FY 2023-24, when exports surged by 165.31% over the prior year.

### India records a trade deficit of ₹635.80 Crore in HSN Code 22083012 goods

In FY 2024-25, India's imports of ₹720.56 Cr exceeded exports of ₹84.76 Cr, resulting in a trade deficit of ₹635.80 Crore — ranking #12029 of 12657 by surplus magnitude.

### Import growth of 0.68% CAGR signals stable import dependency for Whiskies: Scotch

India's imports under HSN Code 22083012 have grown at 0.68% CAGR, reaching ₹720.56 Crore in FY 2024-25.

### HSN Code 22083012 contributes 4.09% of Sub-Chapter 2208 exports — ranked #6

Among the 51 HSN codes under Sub-Chapter 2208, HSN Code 22083012 ranks #6 by export value — accounting for 4.09% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 14.19% share (rank #3).

## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-22083011/) | ₹38 Cr |