--- title: "HSN Code for Whiskies | Other | HSN 22083092 GST Rate" description: "Find HSN and GST Rates for 22083092 related to Whiskies | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-22083092/" --- # HSN Code 22083092: 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 : Scotch | Not under GST | Not under GST | Not under GST | 0% | ## Frequently asked questions ### What products are classified under HSN 22083092 ? It includes Whiskies | Other ### 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. ### How much GST applies to Whiskies / Other? Under HSN 22083092, Whiskies / Other 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 / 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. ### 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. ### 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. ### 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). ## India's trade performance: HSN Code 22083092 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore — 0.0000% of India's total exports - Imports: ₹145 Cr (+196.42% YoY) — 0.0024% of India's total imports - Trade balance: −₹145 Cr (Deficit); surplus rank #11074 of 12657 HSN codes - Share of Sub-Chapter 2208: 0.00% of its exports; import side 2.85% - Rank within Sub-Chapter 2208: #26 of 51 by export value; import-side #9 ### Key metrics - Export CAGR: 4.91% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #10112 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: −100.00% in FY 2019-20 - Contribution to Sub-Ch. 2208: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 22083092 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 Crore | 0.0000% | — | 0.00% | 53.28 | 0.0015% | — | 2.23% | −53.25 | #9664 | | FY 2019-20 | Nil | 0.0000% | −100.00% | 0.00% | 49.01 | 0.0015% | −8.01% | 2.02% | −49.01 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | 28.84 | 0.0010% | −41.15% | 1.96% | −28.84 | — | | FY 2021-22 | < ₹1 Crore | 0.0000% | — | 0.00% | 41.13 | 0.0009% | +42.61% | 1.73% | −41.12 | #10198 | | FY 2022-23 | Nil | 0.0000% | −100.00% | 0.00% | 61.89 | 0.0011% | +50.47% | 1.32% | −61.89 | — | | FY 2023-24 | Nil | 0.0000% | — | 0.00% | 48.90 | 0.0009% | −20.99% | 1.08% | −48.90 | — | | FY 2024-25 | < ₹1 Crore | 0.0000% | — | 0.00% | 144.95 | 0.0024% | +196.42% | 2.85% | −144.91 | #10112 | - CAGR (7-year): exports 4.91%/yr, imports 18.15%/yr (consistently Deficit) ## Key trade insights: HSN Code 22083092 export-import analysis ### Consistent export growth: 4.91% CAGR over 7 years India's exports under HSN Code 22083092 have grown at a compound annual rate of 4.91% over 7 fiscal years, rising from ₹0.03 Crore in FY 2018-19 to ₹0.04 Crore in FY 2024-25. ### HSN Code 22083092 ranked #10112 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 22083092 ranks #10112 out of 12657 HSN codes by total export value. Within Sub-Chapter 2208, it ranks #26 of 51. By trade surplus, it ranks #11074 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 22083092 exports The strongest single-year export movement for HSN Code 22083092 was recorded in FY 2019-20, when exports declined by 100.00% over the prior year. ### India records a trade deficit of ₹144.91 Crore in HSN Code 22083092 goods In FY 2024-25, India's imports of ₹144.95 Cr exceeded exports of ₹0.04 Cr, resulting in a trade deficit of ₹144.91 Crore — ranking #11074 of 12657 by surplus magnitude. ### Import growth of 18.15% CAGR signals rising demand for Whiskies | Other India's imports under HSN Code 22083092 have grown at 18.15% CAGR, reaching ₹144.95 Crore in FY 2024-25. ### HSN Code 22083092 contributes 0.00% of Sub-Chapter 2208 exports — ranked #26 Among the 51 HSN codes under Sub-Chapter 2208, HSN Code 22083092 ranks #26 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.85% share (rank #9). ## 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 | | #26 | HSN Code 22083092: Whiskies \| Other (this hsn code) | < ₹1 Crore |