---
title: "HSN Code for Whiskies | Other | HSN 22083093 GST Rate"
description: "Find HSN and GST Rates for 22083093 related to Whiskies | Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-22083093/"
---

# HSN Code 22083093: 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 : Blended | Not under GST | Not under GST | Not under GST | 0% |

## Frequently asked questions

### What products are classified under HSN 22083093 ?

It includes Whiskies | Other

### 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.

### 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.

### 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.

### 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.

### 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 22083093 (FY 2024-25)

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

- Exports: ₹1 Cr (+148.98% YoY) — 0.0000% of India's total exports
- Imports: ₹462 Cr (+4.19% YoY) — 0.0076% of India's total imports
- Trade balance: −₹461 Cr (Deficit); surplus rank #11841 of 12657 HSN codes
- Share of Sub-Chapter 2208: 0.06% of its exports; import side 9.09%
- Rank within Sub-Chapter 2208: #21 of 51 by export value; import-side #5

### Key metrics

- Export CAGR: 33.04% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8073 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +1,550.00% in FY 2021-22
- Contribution to Sub-Ch. 2208: 0.06% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 22083093

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% | — | 0.02% | 141.10 | 0.0039% | — | 5.90% | −140.88 | #8751 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +4.55% | 0.02% | 179.80 | 0.0054% | +27.43% | 7.43% | −179.57 | #8749 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −91.30% | 0.00% | 191.93 | 0.0066% | +6.75% | 13.05% | −191.91 | #9824 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | +1,550.00% | 0.03% | 254.39 | 0.0056% | +32.54% | 10.70% | −254.06 | #8877 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +18.18% | 0.03% | 469.87 | 0.0082% | +84.70% | 10.03% | −469.48 | #8876 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +25.64% | 0.03% | 443.16 | 0.0079% | −5.68% | 9.83% | −442.67 | #8809 |
| FY 2024-25 | 1.22 | 0.0000% | +148.98% | 0.06% | 461.74 | 0.0076% | +4.19% | 9.09% | −460.52 | #8073 |

- CAGR (7-year): exports 33.04%/yr, imports 21.85%/yr (consistently Deficit)

## Key trade insights: HSN Code 22083093 export-import analysis

### Consistent export growth: 33.04% CAGR over 7 years

India's exports under HSN Code 22083093 have grown at a compound annual rate of 33.04% over 7 fiscal years, rising from ₹0.22 Crore in FY 2018-19 to ₹1.22 Crore in FY 2024-25.

### HSN Code 22083093 ranked #8073 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 22083093 ranks #8073 out of 12657 HSN codes by total export value. Within Sub-Chapter 2208, it ranks #21 of 51. By trade surplus, it ranks #11841 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 22083093 exports

The strongest single-year export movement for HSN Code 22083093 was recorded in FY 2021-22, when exports surged by 1,550.00% over the prior year.

### India records a trade deficit of ₹460.52 Crore in HSN Code 22083093 goods

In FY 2024-25, India's imports of ₹461.74 Cr exceeded exports of ₹1.22 Cr, resulting in a trade deficit of ₹460.52 Crore — ranking #11841 of 12657 by surplus magnitude.

### Import growth of 21.85% CAGR signals rising demand for Whiskies | Other

India's imports under HSN Code 22083093 have grown at 21.85% CAGR, reaching ₹461.74 Crore in FY 2024-25.

### HSN Code 22083093 contributes 0.06% of Sub-Chapter 2208 exports — ranked #21

Among the 51 HSN codes under Sub-Chapter 2208, HSN Code 22083093 ranks #21 by export value — accounting for 0.06% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 9.09% share (rank #5).

## 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 |
| #21 | HSN Code 22083093: Whiskies \| Other (this hsn code) | ₹1 Cr |