---
title: "HSN Code for Rum (≤2L) | HSN 22084011 GST Rate"
description: "Find HSN and GST Rates for 22084011 related to Rum (≤2L) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-22084011/"
---

# HSN Code 22084011: Rum (≤2L)

- [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 |
| --- | --- | --- | --- | --- |
| Rum and other spirits obtained by distilling fermented sugarcane products : In containers holding 2 l or less : Rum | Not under GST | Not under GST | Not under GST | 0% |

## Frequently asked questions

### What products are classified under HSN 22084011 ?

It includes Rum (≤2L)

### Does packaging or labelling change the GST for Rum (≤2L)?

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 should mixed supplies be billed when Rum (≤2L) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Rum (≤2L); Nil for exempt items if applicable).

### How much GST applies to Rum (≤2L)?

Under HSN 22084011, Rum (≤2L) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Any common misclassification issue with Rum (≤2L)?

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 Rum (≤2L)?

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.

### Can we claim ITC on inputs used to trade Rum (≤2L)?

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.

## India's trade performance: HSN Code 22084011 (FY 2024-25)

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

- Exports: ₹183 Cr (+12.98% YoY) — 0.0050% of India's total exports
- Imports: ₹36 Cr (+38.00% YoY) — 0.0006% of India's total imports
- Trade balance: ₹147 Cr (Surplus); surplus rank #1349 of 12657 HSN codes
- Share of Sub-Chapter 2208: 8.81% of its exports; import side 0.70%
- Rank within Sub-Chapter 2208: #4 of 51 by export value; import-side #14

### Key metrics

- Export CAGR: 18.43% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1933 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +44.89% in FY 2020-21
- Contribution to Sub-Ch. 2208: 8.81% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 22084011

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 | 66.17 | 0.0029% | — | 5.65% | 9.42 | 0.0003% | — | 0.39% | +56.75 | #2498 |
| FY 2019-20 | 73.05 | 0.0033% | +10.40% | 6.72% | 7.99 | 0.0002% | −15.18% | 0.33% | +65.06 | #2393 |
| FY 2020-21 | 105.84 | 0.0049% | +44.89% | 7.77% | 7.42 | 0.0003% | −7.13% | 0.50% | +98.42 | #2006 |
| FY 2021-22 | 108.17 | 0.0034% | +2.20% | 8.62% | 7.45 | 0.0002% | +0.40% | 0.31% | +100.72 | #2311 |
| FY 2022-23 | 154.28 | 0.0043% | +42.63% | 10.40% | 32.34 | 0.0006% | +334.09% | 0.69% | +121.94 | #2020 |
| FY 2023-24 | 161.63 | 0.0045% | +4.76% | 8.35% | 25.92 | 0.0005% | −19.85% | 0.58% | +135.71 | #2025 |
| FY 2024-25 | 182.61 | 0.0050% | +12.98% | 8.81% | 35.77 | 0.0006% | +38.00% | 0.70% | +146.84 | #1933 |

- CAGR (7-year): exports 18.43%/yr, imports 24.90%/yr (consistently Surplus)

## Key trade insights: HSN Code 22084011 export-import analysis

### Consistent export growth: 18.43% CAGR over 7 years

India's exports under HSN Code 22084011 have grown at a compound annual rate of 18.43% over 7 fiscal years, rising from ₹66.17 Crore in FY 2018-19 to ₹182.61 Crore in FY 2024-25.

### HSN Code 22084011 ranked #1933 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 22084011 ranks #1933 out of 12657 HSN codes by total export value. Within Sub-Chapter 2208, it ranks #4 of 51. By trade surplus, it ranks #1349 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 22084011 exports

The strongest single-year export movement for HSN Code 22084011 was recorded in FY 2020-21, when exports surged by 44.89% over the prior year.

### India maintains a trade surplus of ₹146.84 Crore in HSN Code 22084011 goods

In FY 2024-25, India's exports of ₹182.61 Cr exceeded imports of ₹35.77 Cr, resulting in a trade surplus of ₹146.84 Crore — ranking #1349 of 12657 by surplus magnitude.

### Import growth of 24.90% CAGR signals rising demand for Rum (≤2L)

India's imports under HSN Code 22084011 have grown at 24.90% CAGR, reaching ₹35.77 Crore in FY 2024-25.

### HSN Code 22084011 contributes 8.81% of Sub-Chapter 2208 exports — ranked #4

Among the 51 HSN codes under Sub-Chapter 2208, HSN Code 22084011 ranks #4 by export value — accounting for 8.81% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.70% share (rank #14).

## 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) (this hsn code) | ₹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 |