---
title: "HSN Code for Tequila in containers, 2L or less | HSN 22089011 GST Rate"
description: "Find HSN and GST Rates for 22089011 related to Tequila in containers, 2L or less with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-22089011/"
---

# HSN Code 22089011: Tequila in containers, 2L or less

- [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 |
| --- | --- | --- | --- | --- |
| Other : In containers holding 2 l or less : Tequila | Not under GST | Not under GST | Not under GST | 0% |

## Frequently asked questions

### What products are classified under HSN 22089011 ?

It includes Tequila in containers, 2L or less

### Does packaging or labelling change the GST for Tequila in containers, 2L or less?

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 Tequila in containers, 2L or less?

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 Tequila in containers, 2L or less is sold with other items?

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

### Any common misclassification issue with Tequila in containers, 2L or less?

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 Tequila in containers, 2L or less?

Under HSN 22089011, Tequila in containers, 2L or less attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

## India's trade performance: HSN Code 22089011 (FY 2024-25)

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

- Exports: ₹6 Cr (−64.15% YoY) — 0.0002% of India's total exports
- Imports: ₹159 Cr (−10.20% YoY) — 0.0026% of India's total imports
- Trade balance: −₹153 Cr (Deficit); surplus rank #11121 of 12657 HSN codes
- Share of Sub-Chapter 2208: 0.28% of its exports; import side 3.14%
- Rank within Sub-Chapter 2208: #16 of 51 by export value; import-side #8

### Key metrics

- Export CAGR: 11.09% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6441 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +228.64% in FY 2022-23
- Contribution to Sub-Ch. 2208: 0.28% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 22089011

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 | 3.08 | 0.0001% | — | 0.26% | 24.19 | 0.0007% | — | 1.01% | −21.11 | #6436 |
| FY 2019-20 | 5.18 | 0.0002% | +68.18% | 0.48% | 24.29 | 0.0007% | +0.41% | 1.00% | −19.11 | #5811 |
| FY 2020-21 | 4.69 | 0.0002% | −9.46% | 0.34% | 15.70 | 0.0005% | −35.36% | 1.07% | −11.01 | #6009 |
| FY 2021-22 | 3.98 | 0.0001% | −15.14% | 0.32% | 19.57 | 0.0004% | +24.65% | 0.82% | −15.59 | #6624 |
| FY 2022-23 | 13.08 | 0.0004% | +228.64% | 0.88% | 54.89 | 0.0010% | +180.48% | 1.17% | −41.81 | #5285 |
| FY 2023-24 | 16.15 | 0.0004% | +23.47% | 0.83% | 177.37 | 0.0032% | +223.14% | 3.94% | −161.22 | #5069 |
| FY 2024-25 | 5.79 | 0.0002% | −64.15% | 0.28% | 159.28 | 0.0026% | −10.20% | 3.14% | −153.49 | #6441 |

- CAGR (7-year): exports 11.09%/yr, imports 36.91%/yr (consistently Deficit)

## Key trade insights: HSN Code 22089011 export-import analysis

### Consistent export growth: 11.09% CAGR over 7 years

India's exports under HSN Code 22089011 have grown at a compound annual rate of 11.09% over 7 fiscal years, rising from ₹3.08 Crore in FY 2018-19 to ₹5.79 Crore in FY 2024-25.

### HSN Code 22089011 ranked #6441 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 22089011 ranks #6441 out of 12657 HSN codes by total export value. Within Sub-Chapter 2208, it ranks #16 of 51. By trade surplus, it ranks #11121 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 22089011 exports

The strongest single-year export movement for HSN Code 22089011 was recorded in FY 2022-23, when exports surged by 228.64% over the prior year.

### India records a trade deficit of ₹153.49 Crore in HSN Code 22089011 goods

In FY 2024-25, India's imports of ₹159.28 Cr exceeded exports of ₹5.79 Cr, resulting in a trade deficit of ₹153.49 Crore — ranking #11121 of 12657 by surplus magnitude.

### Import growth of 36.91% CAGR signals rising demand for Tequila in containers, 2L or less

India's imports under HSN Code 22089011 have grown at 36.91% CAGR, reaching ₹159.28 Crore in FY 2024-25.

### HSN Code 22089011 contributes 0.28% of Sub-Chapter 2208 exports — ranked #16

Among the 51 HSN codes under Sub-Chapter 2208, HSN Code 22089011 ranks #16 by export value — accounting for 0.28% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.14% share (rank #8).

## 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 |
| #16 | HSN Code 22089011: Tequila in containers, 2L or less (this hsn code) | ₹6 Cr |