--- title: "HSN Code for Rum | HSN 22084091 GST Rate" description: "Find HSN and GST Rates for 22084091 related to Rum with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-22084091/" --- # HSN Code 22084091: Rum - [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 : Other : Rum | Not under GST | Not under GST | Not under GST | 0% | ## Frequently asked questions ### What products are classified under HSN 22084091 ? It includes Rum ### Can we claim ITC on inputs used to trade Rum? 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 Rum? 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 Rum? 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 Rum? Under HSN 22084091, Rum attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Any common misclassification issue with Rum? 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 22084091 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹5 Cr (−49.03% YoY) — 0.0001% of India's total exports - Imports: < ₹1 Crore (0.00% YoY) — 0.0000% of India's total imports - Trade balance: ₹4 Cr (Surplus); surplus rank #3811 of 12657 HSN codes - Share of Sub-Chapter 2208: 0.24% of its exports; import side 0.01% - Rank within Sub-Chapter 2208: #17 of 51 by export value; import-side #23 ### Key metrics - Export CAGR: 4.65% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6610 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +127.89% in FY 2019-20 - Contribution to Sub-Ch. 2208: 0.24% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 22084091 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 | 3.80 | 0.0002% | — | 0.32% | < ₹1 Crore | 0.0000% | — | 0.02% | +3.37 | #6200 | | FY 2019-20 | 8.66 | 0.0004% | +127.89% | 0.80% | < ₹1 Crore | 0.0000% | −13.95% | 0.02% | +8.29 | #5198 | | FY 2020-21 | 11.66 | 0.0005% | +34.64% | 0.86% | < ₹1 Crore | 0.0000% | −45.95% | 0.01% | +11.46 | #4869 | | FY 2021-22 | 12.99 | 0.0004% | +11.41% | 1.04% | 1.42 | 0.0000% | +610.00% | 0.06% | +11.57 | #5145 | | FY 2022-23 | 9.30 | 0.0003% | −28.41% | 0.63% | < ₹1 Crore | 0.0000% | −70.42% | 0.01% | +8.88 | #5723 | | FY 2023-24 | 9.79 | 0.0003% | +5.27% | 0.51% | < ₹1 Crore | 0.0000% | +73.81% | 0.02% | +9.06 | #5756 | | FY 2024-25 | 4.99 | 0.0001% | −49.03% | 0.24% | < ₹1 Crore | 0.0000% | 0.00% | 0.01% | +4.26 | #6610 | - CAGR (7-year): exports 4.65%/yr, imports 9.22%/yr (consistently Surplus) ## Key trade insights: HSN Code 22084091 export-import analysis ### Consistent export growth: 4.65% CAGR over 7 years India's exports under HSN Code 22084091 have grown at a compound annual rate of 4.65% over 7 fiscal years, rising from ₹3.80 Crore in FY 2018-19 to ₹4.99 Crore in FY 2024-25. ### HSN Code 22084091 ranked #6610 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 22084091 ranks #6610 out of 12657 HSN codes by total export value. Within Sub-Chapter 2208, it ranks #17 of 51. By trade surplus, it ranks #3811 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 22084091 exports The strongest single-year export movement for HSN Code 22084091 was recorded in FY 2019-20, when exports surged by 127.89% over the prior year. ### India maintains a trade surplus of ₹4.26 Crore in HSN Code 22084091 goods In FY 2024-25, India's exports of ₹4.99 Cr exceeded imports of ₹0.73 Cr, resulting in a trade surplus of ₹4.26 Crore — ranking #3811 of 12657 by surplus magnitude. ### Import growth of 9.22% CAGR signals stable import dependency for Rum India's imports under HSN Code 22084091 have grown at 9.22% CAGR, reaching ₹0.73 Crore in FY 2024-25. ### HSN Code 22084091 contributes 0.24% of Sub-Chapter 2208 exports — ranked #17 Among the 51 HSN codes under Sub-Chapter 2208, HSN Code 22084091 ranks #17 by export value — accounting for 0.24% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.01% share (rank #23). ## 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 | | #17 | HSN Code 22084091: Rum (this hsn code) | ₹5 Cr |