--- title: "HSN Code for Whiskies | Other | HSN 22083099 GST Rate" description: "Find HSN and GST Rates for 22083099 related to Whiskies | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-22083099/" --- # HSN Code 22083099: 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 : Other | Not under GST | Not under GST | Not under GST | 0% | ## Frequently asked questions ### What products are classified under HSN 22083099 ? It includes Whiskies | Other ### 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 much GST applies to Whiskies / Other? Under HSN 22083099, 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). ### 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 22083099 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹393 Cr (+4.37% YoY) — 0.0107% of India's total exports - Imports: ₹176 Cr (+62.32% YoY) — 0.0029% of India's total imports - Trade balance: ₹217 Cr (Surplus); surplus rank #1094 of 12657 HSN codes - Share of Sub-Chapter 2208: 18.96% of its exports; import side 3.47% - Rank within Sub-Chapter 2208: #2 of 51 by export value; import-side #7 ### Key metrics - Export CAGR: 7.50% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1205 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +23.27% in FY 2023-24 - Contribution to Sub-Ch. 2208: 18.96% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 22083099 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 | 254.61 | 0.0111% | — | 21.75% | 49.93 | 0.0014% | — | 2.09% | +204.68 | #1115 | | FY 2019-20 | 271.24 | 0.0123% | +6.53% | 24.96% | 71.64 | 0.0021% | +43.48% | 2.96% | +199.60 | #1068 | | FY 2020-21 | 291.23 | 0.0135% | +7.37% | 21.39% | 22.73 | 0.0008% | −68.27% | 1.55% | +268.50 | #1052 | | FY 2021-22 | 251.52 | 0.0080% | −13.64% | 20.05% | 32.90 | 0.0007% | +44.74% | 1.38% | +218.62 | #1434 | | FY 2022-23 | 305.46 | 0.0084% | +21.45% | 20.59% | 70.73 | 0.0012% | +114.98% | 1.51% | +234.73 | #1313 | | FY 2023-24 | 376.55 | 0.0104% | +23.27% | 19.45% | 108.54 | 0.0019% | +53.46% | 2.41% | +268.01 | #1202 | | FY 2024-25 | 393.02 | 0.0107% | +4.37% | 18.96% | 176.18 | 0.0029% | +62.32% | 3.47% | +216.84 | #1205 | - CAGR (7-year): exports 7.50%/yr, imports 23.39%/yr (consistently Surplus) ## Key trade insights: HSN Code 22083099 export-import analysis ### Consistent export growth: 7.50% CAGR over 7 years India's exports under HSN Code 22083099 have grown at a compound annual rate of 7.50% over 7 fiscal years, rising from ₹254.61 Crore in FY 2018-19 to ₹393.02 Crore in FY 2024-25. ### HSN Code 22083099 ranked #1205 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 22083099 ranks #1205 out of 12657 HSN codes by total export value. Within Sub-Chapter 2208, it ranks #2 of 51. By trade surplus, it ranks #1094 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 22083099 exports The strongest single-year export movement for HSN Code 22083099 was recorded in FY 2023-24, when exports surged by 23.27% over the prior year. ### India maintains a trade surplus of ₹216.84 Crore in HSN Code 22083099 goods In FY 2024-25, India's exports of ₹393.02 Cr exceeded imports of ₹176.18 Cr, resulting in a trade surplus of ₹216.84 Crore — ranking #1094 of 12657 by surplus magnitude. ### Import growth of 23.39% CAGR signals rising demand for Whiskies | Other India's imports under HSN Code 22083099 have grown at 23.39% CAGR, reaching ₹176.18 Crore in FY 2024-25. ### HSN Code 22083099 contributes 18.96% of Sub-Chapter 2208 exports — ranked #2 Among the 51 HSN codes under Sub-Chapter 2208, HSN Code 22083099 ranks #2 by export value — accounting for 18.96% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.47% share (rank #7). ## 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 (this hsn code) | ₹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 |