--- title: "HSN Code for Other Rum (≤2L) | HSN 22084012 GST Rate" description: "Find HSN and GST Rates for 22084012 related to Other Rum (≤2L) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-22084012/" --- # HSN Code 22084012: Other 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 : Other | Not under GST | Not under GST | Not under GST | 0% | ## Frequently asked questions ### What products are classified under HSN 22084012 ? It includes Other Rum (≤2L) ### Do e‑way bill and e‑invoice apply for Other 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. ### Does packaging or labelling change the GST for Other 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. ### Can we claim ITC on inputs used to trade Other 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. ### How should mixed supplies be billed when Other Rum (≤2L) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Rum (≤2L); Nil for exempt items if applicable). ### Any common misclassification issue with Other 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. ## India's trade performance: HSN Code 22084012 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1 Cr (−4.27% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (+1.23% YoY) — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #4974 of 12657 HSN codes - Share of Sub-Chapter 2208: 0.05% of its exports; import side 0.02% - Rank within Sub-Chapter 2208: #22 of 51 by export value; import-side #21 ### Key metrics - National export rank: #8155 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: −4.27% in FY 2024-25 - Contribution to Sub-Ch. 2208: 0.05% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 22084012 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 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.02% | −0.57 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −70.18% | 0.01% | −0.17 | — | | FY 2020-21 | < ₹1 Crore | 0.0000% | — | 0.05% | < ₹1 Crore | 0.0000% | +58.82% | 0.02% | +0.38 | #8024 | | FY 2021-22 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | +81.48% | 0.02% | −0.49 | — | | FY 2022-23 | 1.60 | 0.0000% | — | 0.11% | < ₹1 Crore | 0.0000% | −63.27% | 0.00% | +1.42 | #7673 | | FY 2023-24 | 1.17 | 0.0000% | −26.88% | 0.06% | < ₹1 Crore | 0.0000% | +350.00% | 0.02% | +0.36 | #8100 | | FY 2024-25 | 1.12 | 0.0000% | −4.27% | 0.05% | < ₹1 Crore | 0.0000% | +1.23% | 0.02% | +0.30 | #8155 | - CAGR (7-year): exports —/yr, imports 6.25%/yr (consistently Surplus) ## Key trade insights: HSN Code 22084012 export-import analysis ### Export snapshot for HSN Code 22084012 India exported ₹1.12 Crore worth of Other Rum (≤2L) in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 22084012 ranked #8155 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 22084012 ranks #8155 out of 12657 HSN codes by total export value. Within Sub-Chapter 2208, it ranks #22 of 51. By trade surplus, it ranks #4974 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 22084012 exports The strongest single-year export movement for HSN Code 22084012 was recorded in FY 2024-25, when exports declined by 4.27% over the prior year. ### India maintains a trade surplus of ₹0.30 Crore in HSN Code 22084012 goods In FY 2024-25, India's exports of ₹1.12 Cr exceeded imports of ₹0.82 Cr, resulting in a trade surplus of ₹0.30 Crore — ranking #4974 of 12657 by surplus magnitude. ### Import growth of 6.25% CAGR signals stable import dependency for Other Rum (≤2L) India's imports under HSN Code 22084012 have grown at 6.25% CAGR, reaching ₹0.82 Crore in FY 2024-25. ### HSN Code 22084012 contributes 0.05% of Sub-Chapter 2208 exports — ranked #22 Among the 51 HSN codes under Sub-Chapter 2208, HSN Code 22084012 ranks #22 by export value — accounting for 0.05% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.02% share (rank #21). ## 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 | | #22 | HSN Code 22084012: Other Rum (≤2L) (this hsn code) | ₹1 Cr |