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HSN Code 22083092: Scotch Whiskey in Containers Over 2 L

HSN Code 22083092 represents Scotch Whiskey in Containers Over 2 L under GST classification. This code helps businesses identify Scotch Whiskey in Containers Over 2 L correctly for billing, taxation, and trade. With HSN Code 22083092, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Scotch Whiskey in Containers Over 2 L.

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Description of Goods for HSN Code 22083092

HSN Code 22083092 relates to the following description.

Description of Goods

Whiskies : Other : Scotch

Chapter

22 - Beverages, spirits and vinegar

Sub Chapter

2208 - Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages

CGST

Not under GST

SGST

Not under GST

IGST

Not under GST

CESS

0%

Outside GST; state VAT / central excise applies.

What does HSN Code 22083092 not include?

Scotch Whiskey in Containers Over 2 L does not include products with the following descriptions.

HSN Code 22082010

Spirits obtained by distilling grape wine or grape marc : — in containers holding 2 l or less

HSN Code 22082011

Spirits obtained by distilling grape wine or grape marc : In containers holding 2 l or less : Brandy

HSN Code 22082019

Spirits obtained by distilling grape wine or grape marc :In containers holding 2 l or less : Other

HSN Code 22084011

Rum and other spirits obtained by distilling fermented sugarcane products : In containers holding 2 l or less : Rum

HSN Code 22084012

Rum and other spirits obtained by distilling fermented sugarcane products : In containers holding 2 l or less : Other

HSN Code 22084091

Rum and other spirits obtained by distilling fermented sugarcane products : Other : Rum

HSN Code 22084092

Rum and other spirits obtained by distilling fermented sugarcane products : Other : Other

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India’s Trade Performance — HSN Code 22083092 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

Nil

−100.00% vs FY 2024-25

0.0000% of India’s total exports

India’s Imports

FY 2025-26

₹571 Cr

+293.63% vs FY 2024-25

0.0083% of India’s total imports

Trade Balance

FY 2025-26

−₹571 Cr

Trade Deficit

Surplus rank #12051 of 12872 HSN codes

% of Sub-Chapter 2208

FY 2025-26

0.00%

Share of Sub-Chapter 2208’s total exports in FY 2025-26

Import side: 9.34% of Sub-Chapter 2208’s imports

At a glance

−100.00%

Peak Growth Year

FY 2025-26 · strongest single-year move

0.00%

Contribution to Sub-Ch. 2208

Share of Sub-Chapter 2208 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 22083092

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #9664

Balance

−53.25

Exports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 2208

Imports

53.28 ₹ Cr

0.0015% share

— YoY

2.23% of Sub-Ch. 2208

FY 2019-20

Balance

−49.01

Exports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 2208

Imports

49.01 ₹ Cr

0.0015% share

−8.01% YoY

2.02% of Sub-Ch. 2208

FY 2020-21

Balance

−28.84

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 2208

Imports

28.84 ₹ Cr

0.0010% share

−41.15% YoY

1.96% of Sub-Ch. 2208

FY 2021-22 Exp. Rank #10198

Balance

−41.12

Exports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 2208

Imports

41.13 ₹ Cr

0.0009% share

+42.61% YoY

1.73% of Sub-Ch. 2208

FY 2022-23

Balance

−61.89

Exports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 2208

Imports

61.89 ₹ Cr

0.0011% share

+50.47% YoY

1.32% of Sub-Ch. 2208

FY 2023-24

Balance

−48.90

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 2208

Imports

48.90 ₹ Cr

0.0009% share

−20.99% YoY

1.08% of Sub-Ch. 2208

FY 2024-25 Exp. Rank #10112

Balance

−144.91

Exports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 2208

Imports

144.95 ₹ Cr

0.0024% share

+196.42% YoY

2.85% of Sub-Ch. 2208

FY 2025-26

Balance

−570.56

Exports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 2208

Imports

570.56 ₹ Cr

0.0083% share

+293.63% YoY

9.34% of Sub-Ch. 2208

CAGR · 8-Year

Exports

—

Imports

40.32% /yr

Consistently Deficit
Sub-Chapter 2208 total

reference, FY 2025-26

Export

₹2,309.27 Cr

Import

₹6,107.19 Cr

Trade Balance

−3,797.92

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 22083092 Export-Import Analysis

Export Snapshot for HSN Code 22083092

India exported ₹0.00 Crore worth of Scotch Whiskey in Containers Over 2 L in FY 2025-26. Multi-year trend data is being compiled for this hsn code.

FY 2025-26 Was the Strongest Growth Year for HSN Code 22083092 Exports

The strongest single-year export movement for HSN Code 22083092 was recorded in FY 2025-26, when exports declined by 100.00% over the prior year.

India Records a Trade Deficit of ₹570.56 Crore in HSN Code 22083092 Goods

In FY 2025-26, India's imports of ₹570.56 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹570.56 Crore — ranking #12051 of 12872 by surplus magnitude.

Import Growth of 40.32% CAGR Signals Rising Demand for Scotch Whiskey in Containers Over 2 L

India's imports under HSN Code 22083092 have grown at 40.32% CAGR, reaching ₹570.56 Crore in FY 2025-26.

Frequently Asked Questions

Clear answers to common queries about HSN Code 22083092 and GST compliance.

What products are classified under HSN 22083092 ?

It includes Scotch Whiskey in Containers Over 2 L

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).

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Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.