---
title: "HSN Code for Undenatured ethyl alcohol and spirits | Other | HSN 22089099 GST Rate"
description: "Find HSN and GST Rates for 22089099 related to Undenatured ethyl alcohol and spirits | Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-22089099/"
---

# HSN Code 22089099: Undenatured ethyl alcohol and spirits | Other

- [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 : Other : Other | Not under GST | Not under GST | Not under GST | 0% |

## Frequently asked questions

### What products are classified under HSN 22089099 ?

It includes Undenatured ethyl alcohol and spirits | Other

### How much GST applies to Undenatured ethyl alcohol and spirits / Other?

Under HSN 22089099, Undenatured ethyl alcohol and spirits / Other attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Do e‑way bill and e‑invoice apply for Undenatured ethyl alcohol and spirits / Other?

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 should mixed supplies be billed when Undenatured ethyl alcohol and spirits / Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Undenatured ethyl alcohol and spirits / Other; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Undenatured ethyl alcohol and spirits / Other?

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.

### Any common misclassification issue with Undenatured ethyl alcohol and spirits / Other?

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 22089099 (FY 2024-25)

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

- Exports: ₹24 Cr (+4.06% YoY) — 0.0006% of India's total exports
- Imports: ₹664 Cr (+0.39% YoY) — 0.0109% of India's total imports
- Trade balance: −₹640 Cr (Deficit); surplus rank #12031 of 12657 HSN codes
- Share of Sub-Chapter 2208: 1.15% of its exports; import side 13.07%
- Rank within Sub-Chapter 2208: #12 of 51 by export value; import-side #4

### Key metrics

- Export CAGR: 14.43% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4625 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +77.78% in FY 2020-21
- Contribution to Sub-Ch. 2208: 1.15% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 22089099

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 | 10.63 | 0.0005% | — | 0.91% | 471.34 | 0.0131% | — | 19.71% | −460.71 | #4923 |
| FY 2019-20 | 9.00 | 0.0004% | −15.33% | 0.83% | 436.55 | 0.0130% | −7.38% | 18.03% | −427.55 | #5147 |
| FY 2020-21 | 16.00 | 0.0007% | +77.78% | 1.18% | 417.69 | 0.0143% | −4.32% | 28.40% | −401.69 | #4499 |
| FY 2021-22 | 16.95 | 0.0005% | +5.94% | 1.35% | 529.40 | 0.0116% | +26.74% | 22.27% | −512.45 | #4806 |
| FY 2022-23 | 20.00 | 0.0006% | +17.99% | 1.35% | 726.87 | 0.0126% | +37.30% | 15.52% | −706.87 | #4670 |
| FY 2023-24 | 22.93 | 0.0006% | +14.65% | 1.18% | 661.31 | 0.0118% | −9.02% | 14.67% | −638.38 | #4575 |
| FY 2024-25 | 23.86 | 0.0006% | +4.06% | 1.15% | 663.90 | 0.0109% | +0.39% | 13.07% | −640.04 | #4625 |

- CAGR (7-year): exports 14.43%/yr, imports 5.88%/yr (consistently Deficit)

## Key trade insights: HSN Code 22089099 export-import analysis

### Consistent export growth: 14.43% CAGR over 7 years

India's exports under HSN Code 22089099 have grown at a compound annual rate of 14.43% over 7 fiscal years, rising from ₹10.63 Crore in FY 2018-19 to ₹23.86 Crore in FY 2024-25.

### HSN Code 22089099 ranked #4625 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 22089099 ranks #4625 out of 12657 HSN codes by total export value. Within Sub-Chapter 2208, it ranks #12 of 51. By trade surplus, it ranks #12031 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 22089099 exports

The strongest single-year export movement for HSN Code 22089099 was recorded in FY 2020-21, when exports surged by 77.78% over the prior year.

### India records a trade deficit of ₹640.04 Crore in HSN Code 22089099 goods

In FY 2024-25, India's imports of ₹663.90 Cr exceeded exports of ₹23.86 Cr, resulting in a trade deficit of ₹640.04 Crore — ranking #12031 of 12657 by surplus magnitude.

### Import growth of 5.88% CAGR signals stable import dependency for Undenatured ethyl alcohol and spirits | Other

India's imports under HSN Code 22089099 have grown at 5.88% CAGR, reaching ₹663.90 Crore in FY 2024-25.

### HSN Code 22089099 contributes 1.15% of Sub-Chapter 2208 exports — ranked #12

Among the 51 HSN codes under Sub-Chapter 2208, HSN Code 22089099 ranks #12 by export value — accounting for 1.15% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 13.07% share (rank #4).

## 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 |
| #12 | HSN Code 22089099: Undenatured ethyl alcohol and spirits \| Other (this hsn code) | ₹24 Cr |