---
title: "HSN Code for Whiskies (2L or less) | HSN 22083019 GST Rate"
description: "Find HSN and GST Rates for 22083019 related to Whiskies (2L or less) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-22083019/"
---

# HSN Code 22083019: Whiskies (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 : Other | Not under GST | Not under GST | Not under GST | 0% |

## Frequently asked questions

### What products are classified under HSN 22083019 ?

It includes Whiskies (2L or less)

### How much GST applies to Whiskies (2L or less)?

Under HSN 22083019, Whiskies (2L or less) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Can we claim ITC on inputs used to trade Whiskies (2L or less)?

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.

### Any common misclassification issue with Whiskies (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.

### Does packaging or labelling change the GST for Whiskies (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 should mixed supplies be billed when Whiskies (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 Whiskies (2L or less); Nil for exempt items if applicable).

## India's trade performance: HSN Code 22083019 (FY 2024-25)

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

- Exports: ₹309 Cr (+30.34% YoY) — 0.0084% of India's total exports
- Imports: ₹1,019 Cr (+6.22% YoY) — 0.0168% of India's total imports
- Trade balance: −₹709 Cr (Deficit); surplus rank #12078 of 12657 HSN codes
- Share of Sub-Chapter 2208: 14.92% of its exports; import side 20.06%
- Rank within Sub-Chapter 2208: #3 of 51 by export value; import-side #2

### Key metrics

- Export CAGR: 6.38% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1401 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +31.66% in FY 2020-21
- Contribution to Sub-Ch. 2208: 14.92% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 22083019

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 | 213.46 | 0.0093% | — | 18.24% | 202.40 | 0.0056% | — | 8.47% | +11.06 | #1260 |
| FY 2019-20 | 256.88 | 0.0117% | +20.34% | 23.64% | 441.87 | 0.0132% | +118.32% | 18.25% | −184.99 | #1118 |
| FY 2020-21 | 338.20 | 0.0157% | +31.66% | 24.84% | 142.60 | 0.0049% | −67.73% | 9.70% | +195.60 | #924 |
| FY 2021-22 | 242.81 | 0.0077% | −28.21% | 19.36% | 323.64 | 0.0071% | +126.96% | 13.61% | −80.83 | #1468 |
| FY 2022-23 | 303.17 | 0.0084% | +24.86% | 20.43% | 868.39 | 0.0151% | +168.32% | 18.54% | −565.22 | #1320 |
| FY 2023-24 | 237.38 | 0.0066% | −21.70% | 12.26% | 958.97 | 0.0171% | +10.43% | 21.28% | −721.59 | #1611 |
| FY 2024-25 | 309.39 | 0.0084% | +30.34% | 14.92% | 1,018.60 | 0.0168% | +6.22% | 20.06% | −709.21 | #1401 |

- CAGR (7-year): exports 6.38%/yr, imports 30.91%/yr (consistently Deficit)

## Key trade insights: HSN Code 22083019 export-import analysis

### Consistent export growth: 6.38% CAGR over 7 years

India's exports under HSN Code 22083019 have grown at a compound annual rate of 6.38% over 7 fiscal years, rising from ₹213.46 Crore in FY 2018-19 to ₹309.39 Crore in FY 2024-25.

### HSN Code 22083019 ranked #1401 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 22083019 ranks #1401 out of 12657 HSN codes by total export value. Within Sub-Chapter 2208, it ranks #3 of 51. By trade surplus, it ranks #12078 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 22083019 exports

The strongest single-year export movement for HSN Code 22083019 was recorded in FY 2020-21, when exports surged by 31.66% over the prior year.

### India records a trade deficit of ₹709.21 Crore in HSN Code 22083019 goods

In FY 2024-25, India's imports of ₹1,018.60 Cr exceeded exports of ₹309.39 Cr, resulting in a trade deficit of ₹709.21 Crore — ranking #12078 of 12657 by surplus magnitude.

### Import growth of 30.91% CAGR signals rising demand for Whiskies (2L or less)

India's imports under HSN Code 22083019 have grown at 30.91% CAGR, reaching ₹1,018.60 Crore in FY 2024-25.

### HSN Code 22083019 contributes 14.92% of Sub-Chapter 2208 exports — ranked #3

Among the 51 HSN codes under Sub-Chapter 2208, HSN Code 22083019 ranks #3 by export value — accounting for 14.92% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 20.06% share (rank #2).

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