--- title: "HSN Code for Whiskies | Other | HSN 22083091 GST Rate" description: "Find HSN and GST Rates for 22083091 related to Whiskies | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-22083091/" --- # HSN Code 22083091: Whiskies | Other - [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 : Other : Bourbon whiskey | Not under GST | Not under GST | Not under GST | 0% | ## Frequently asked questions ### What products are classified under HSN 22083091 ? It includes Whiskies | Other ### How much GST applies to Whiskies / Other? Under HSN 22083091, Whiskies / Other attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### How should mixed supplies be billed when Whiskies / Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Whiskies / Other; Nil for exempt items if applicable). ### Any common misclassification issue with Whiskies / Other? 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. ### Can we claim ITC on inputs used to trade Whiskies / Other? 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. ### Does packaging or labelling change the GST for Whiskies / Other? 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. ### Do e‑way bill and e‑invoice apply for Whiskies / Other? 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. ## India's trade performance: HSN Code 22083091 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹18 Cr (+138.44% YoY) — 0.0005% of India's total exports - Imports: ₹3 Cr (+5.79% YoY) — 0.0001% of India's total imports - Trade balance: ₹15 Cr (Surplus); surplus rank #3040 of 12657 HSN codes - Share of Sub-Chapter 2208: 0.89% of its exports; import side 0.06% - Rank within Sub-Chapter 2208: #13 of 51 by export value; import-side #18 ### Key metrics - Export CAGR: 46.86% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5003 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +138.44% in FY 2024-25 - Contribution to Sub-Ch. 2208: 0.89% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 22083091 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 | 1.83 | 0.0001% | — | 0.16% | < ₹1 Crore | 0.0000% | — | 0.03% | +1.03 | #7048 | | FY 2019-20 | 3.42 | 0.0002% | +86.89% | 0.31% | < ₹1 Crore | 0.0000% | −6.25% | 0.03% | +2.67 | #6303 | | FY 2020-21 | 4.56 | 0.0002% | +33.33% | 0.33% | < ₹1 Crore | 0.0000% | −98.67% | 0.00% | +4.55 | #6035 | | FY 2021-22 | 3.56 | 0.0001% | −21.93% | 0.28% | < ₹1 Crore | 0.0000% | 0.00% | 0.00% | +3.55 | #6719 | | FY 2022-23 | 7.87 | 0.0002% | +121.07% | 0.53% | 2.62 | 0.0000% | +26,100.00% | 0.06% | +5.25 | #5942 | | FY 2023-24 | 7.70 | 0.0002% | −2.16% | 0.40% | 3.11 | 0.0001% | +18.70% | 0.07% | +4.59 | #6046 | | FY 2024-25 | 18.36 | 0.0005% | +138.44% | 0.89% | 3.29 | 0.0001% | +5.79% | 0.06% | +15.07 | #5003 | - CAGR (7-year): exports 46.86%/yr, imports 26.58%/yr (consistently Surplus) ## Key trade insights: HSN Code 22083091 export-import analysis ### Consistent export growth: 46.86% CAGR over 7 years India's exports under HSN Code 22083091 have grown at a compound annual rate of 46.86% over 7 fiscal years, rising from ₹1.83 Crore in FY 2018-19 to ₹18.36 Crore in FY 2024-25. ### HSN Code 22083091 ranked #5003 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 22083091 ranks #5003 out of 12657 HSN codes by total export value. Within Sub-Chapter 2208, it ranks #13 of 51. By trade surplus, it ranks #3040 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 22083091 exports The strongest single-year export movement for HSN Code 22083091 was recorded in FY 2024-25, when exports surged by 138.44% over the prior year. ### India maintains a trade surplus of ₹15.07 Crore in HSN Code 22083091 goods In FY 2024-25, India's exports of ₹18.36 Cr exceeded imports of ₹3.29 Cr, resulting in a trade surplus of ₹15.07 Crore — ranking #3040 of 12657 by surplus magnitude. ### Import growth of 26.58% CAGR signals rising demand for Whiskies | Other India's imports under HSN Code 22083091 have grown at 26.58% CAGR, reaching ₹3.29 Crore in FY 2024-25. ### HSN Code 22083091 contributes 0.89% of Sub-Chapter 2208 exports — ranked #13 Among the 51 HSN codes under Sub-Chapter 2208, HSN Code 22083091 ranks #13 by export value — accounting for 0.89% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.06% share (rank #18). ## 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](https://busy.in/hsn/hsn-22083011/) | ₹38 Cr | | #13 | HSN Code 22083091: Whiskies \| Other (this hsn code) | ₹18 Cr |