---
title: "HSN Code for Liqueurs: Containers ≤2L | HSN 22087011 GST Rate"
description: "Find HSN and GST Rates for 22087011 related to Liqueurs: Containers ≤2L with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-22087011/"
---

# HSN Code 22087011: Liqueurs: Containers ≤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 |
| --- | --- | --- | --- | --- |
| Liqueurs and cordials : In containers holding 2 l or less : Liqueurs | Not under GST | Not under GST | Not under GST | 0% |

## Frequently asked questions

### What products are classified under HSN 22087011 ?

It includes Liqueurs: Containers ≤2L

### Do e‑way bill and e‑invoice apply for Liqueurs: Containers ≤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.

### How much GST applies to Liqueurs: Containers ≤2L?

Under HSN 22087011, Liqueurs: Containers ≤2L attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Any common misclassification issue with Liqueurs: Containers ≤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.

### Does packaging or labelling change the GST for Liqueurs: Containers ≤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 Liqueurs: Containers ≤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 22087011 (FY 2024-25)

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

- Exports: ₹29 Cr (−38.28% YoY) — 0.0008% of India's total exports
- Imports: ₹111 Cr (−31.17% YoY) — 0.0018% of India's total imports
- Trade balance: −₹82 Cr (Deficit); surplus rank #10643 of 12657 HSN codes
- Share of Sub-Chapter 2208: 1.39% of its exports; import side 2.19%
- Rank within Sub-Chapter 2208: #11 of 51 by export value; import-side #10

### Key metrics

- Export CAGR: 18.89% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4385 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +232.46% in FY 2023-24
- Contribution to Sub-Ch. 2208: 1.39% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 22087011

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 | 10.21 | 0.0004% | — | 0.87% | 58.94 | 0.0016% | — | 2.47% | −48.73 | #4966 |
| FY 2019-20 | 16.10 | 0.0007% | +57.69% | 1.48% | 53.59 | 0.0016% | −9.08% | 2.21% | −37.49 | #4416 |
| FY 2020-21 | 26.09 | 0.0012% | +62.05% | 1.92% | 41.26 | 0.0014% | −23.01% | 2.81% | −15.17 | #3846 |
| FY 2021-22 | 20.87 | 0.0007% | −20.01% | 1.66% | 58.29 | 0.0013% | +41.27% | 2.45% | −37.42 | #4541 |
| FY 2022-23 | 14.05 | 0.0004% | −32.68% | 0.95% | 127.20 | 0.0022% | +118.22% | 2.72% | −113.15 | #5163 |
| FY 2023-24 | 46.71 | 0.0013% | +232.46% | 2.41% | 161.43 | 0.0029% | +26.91% | 3.58% | −114.72 | #3631 |
| FY 2024-25 | 28.83 | 0.0008% | −38.28% | 1.39% | 111.11 | 0.0018% | −31.17% | 2.19% | −82.28 | #4385 |

- CAGR (7-year): exports 18.89%/yr, imports 11.15%/yr (consistently Deficit)

## Key trade insights: HSN Code 22087011 export-import analysis

### Consistent export growth: 18.89% CAGR over 7 years

India's exports under HSN Code 22087011 have grown at a compound annual rate of 18.89% over 7 fiscal years, rising from ₹10.21 Crore in FY 2018-19 to ₹28.83 Crore in FY 2024-25.

### HSN Code 22087011 ranked #4385 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 22087011 ranks #4385 out of 12657 HSN codes by total export value. Within Sub-Chapter 2208, it ranks #11 of 51. By trade surplus, it ranks #10643 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 22087011 exports

The strongest single-year export movement for HSN Code 22087011 was recorded in FY 2023-24, when exports surged by 232.46% over the prior year.

### India records a trade deficit of ₹82.28 Crore in HSN Code 22087011 goods

In FY 2024-25, India's imports of ₹111.11 Cr exceeded exports of ₹28.83 Cr, resulting in a trade deficit of ₹82.28 Crore — ranking #10643 of 12657 by surplus magnitude.

### Import growth of 11.15% CAGR signals rising demand for Liqueurs: Containers ≤2L

India's imports under HSN Code 22087011 have grown at 11.15% CAGR, reaching ₹111.11 Crore in FY 2024-25.

### HSN Code 22087011 contributes 1.39% of Sub-Chapter 2208 exports — ranked #11

Among the 51 HSN codes under Sub-Chapter 2208, HSN Code 22087011 ranks #11 by export value — accounting for 1.39% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.19% share (rank #10).

## 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 |
| #11 | HSN Code 22087011: Liqueurs: Containers ≤2L (this hsn code) | ₹29 Cr |