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HSN Code 22089099: Other Spirituous Beverages in Containers Over 2 L

HSN Code 22089099 represents Other Spirituous Beverages in Containers Over 2 L under GST classification. This code helps businesses identify Other Spirituous Beverages in Containers Over 2 L correctly for billing, taxation, and trade. With HSN Code 22089099, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Spirituous Beverages in Containers Over 2 L.

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Description of Goods for HSN Code 22089099

HSN Code 22089099 relates to the following description.

Description of Goods

Other : Other : Other

Chapter

22 - Beverages, spirits and vinegar

Sub Chapter

2208 - Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages

CGST

Not under GST

SGST

Not under GST

IGST

Not under GST

CESS

0%

Outside GST; state VAT / central excise applies.

What does HSN Code 22089099 not include?

Other Spirituous Beverages in Containers Over 2 L does not include products with the following descriptions.

HSN Code 22082010

Spirits obtained by distilling grape wine or grape marc : — in containers holding 2 l or less

HSN Code 22082011

Spirits obtained by distilling grape wine or grape marc : In containers holding 2 l or less : Brandy

HSN Code 22082019

Spirits obtained by distilling grape wine or grape marc :In containers holding 2 l or less : Other

HSN Code 22084011

Rum and other spirits obtained by distilling fermented sugarcane products : In containers holding 2 l or less : Rum

HSN Code 22084012

Rum and other spirits obtained by distilling fermented sugarcane products : In containers holding 2 l or less : Other

HSN Code 22084091

Rum and other spirits obtained by distilling fermented sugarcane products : Other : Rum

HSN Code 22084092

Rum and other spirits obtained by distilling fermented sugarcane products : Other : Other

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India’s Trade Performance — HSN Code 22089099 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹20 Cr

−16.18% vs FY 2024-25

0.0005% of India’s total exports

India’s Imports

FY 2025-26

₹624 Cr

−6.01% vs FY 2024-25

0.0091% of India’s total imports

Trade Balance

FY 2025-26

−₹604 Cr

Trade Deficit

Surplus rank #12078 of 12872 HSN codes

% of Sub-Chapter 2208

FY 2025-26

0.87%

Share of Sub-Chapter 2208’s total exports in FY 2025-26

Import side: 10.22% of Sub-Chapter 2208’s imports

Rank Within Sub-Chapter 2208

FY 2025-26

#11 of 51

Position by export value among HSN codes in Sub-Chapter 2208

Import-side rank: #4 of 51

At a glance

9.45%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#5043

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+77.78%

Peak Growth Year

FY 2020-21 · strongest single-year move

0.87%

Contribution to Sub-Ch. 2208

Share of Sub-Chapter 2208 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 22089099

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #4923

Balance

−460.71

Exports

10.63 ₹ Cr

0.0005% share

— YoY

0.91% of Sub-Ch. 2208

Imports

471.34 ₹ Cr

0.0131% share

— YoY

19.71% of Sub-Ch. 2208

FY 2019-20 Exp. Rank #5147

Balance

−427.55

Exports

9.00 ₹ Cr

0.0004% share

−15.33% YoY

0.83% of Sub-Ch. 2208

Imports

436.55 ₹ Cr

0.0130% share

−7.38% YoY

18.03% of Sub-Ch. 2208

FY 2020-21 Exp. Rank #4499

Balance

−401.69

Exports

16.00 ₹ Cr

0.0007% share

+77.78% YoY

1.18% of Sub-Ch. 2208

Imports

417.69 ₹ Cr

0.0143% share

−4.32% YoY

28.40% of Sub-Ch. 2208

FY 2021-22 Exp. Rank #4806

Balance

−512.45

Exports

16.95 ₹ Cr

0.0005% share

+5.94% YoY

1.35% of Sub-Ch. 2208

Imports

529.40 ₹ Cr

0.0116% share

+26.74% YoY

22.27% of Sub-Ch. 2208

FY 2022-23 Exp. Rank #4670

Balance

−706.87

Exports

20.00 ₹ Cr

0.0006% share

+17.99% YoY

1.35% of Sub-Ch. 2208

Imports

726.87 ₹ Cr

0.0126% share

+37.30% YoY

15.52% of Sub-Ch. 2208

FY 2023-24 Exp. Rank #4575

Balance

−638.38

Exports

22.93 ₹ Cr

0.0006% share

+14.65% YoY

1.18% of Sub-Ch. 2208

Imports

661.31 ₹ Cr

0.0118% share

−9.02% YoY

14.67% of Sub-Ch. 2208

FY 2024-25 Exp. Rank #4625

Balance

−640.04

Exports

23.86 ₹ Cr

0.0006% share

+4.06% YoY

1.15% of Sub-Ch. 2208

Imports

663.90 ₹ Cr

0.0109% share

+0.39% YoY

13.07% of Sub-Ch. 2208

FY 2025-26 Exp. Rank #5043

Balance

−604.01

Exports

20.00 ₹ Cr

0.0005% share

−16.18% YoY

0.87% of Sub-Ch. 2208

Imports

624.01 ₹ Cr

0.0091% share

−6.01% YoY

10.22% of Sub-Ch. 2208

CAGR · 8-Year

Exports

9.45% /yr

Imports

4.09% /yr

Consistently Deficit
Sub-Chapter 2208 total

reference, FY 2025-26

Export

₹2,309.27 Cr

Import

₹6,107.19 Cr

Trade Balance

−3,797.92

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 22089099 Export-Import Analysis

Consistent Export Growth: 9.45% CAGR Over 8 Years

India's exports under HSN Code 22089099 have grown at a compound annual rate of 9.45% over 8 fiscal years, rising from ₹10.63 Crore in FY 2018-19 to ₹20.00 Crore in FY 2025-26.

HSN Code 22089099 Ranked #5043 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 22089099 ranks #5043 out of 12872 HSN codes by total export value. Within Sub-Chapter 2208, it ranks #11 of 51. By trade surplus, it ranks #12078 of 12872.

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 ₹604.01 Crore in HSN Code 22089099 Goods

In FY 2025-26, India's imports of ₹624.01 Cr exceeded exports of ₹20.00 Cr, resulting in a trade deficit of ₹604.01 Crore — ranking #12078 of 12872 by surplus magnitude.

Import Growth of 4.09% CAGR Signals Stable Import Dependency for Other Spirituous Beverages in Containers Over 2 L

India's imports under HSN Code 22089099 have grown at 4.09% CAGR, reaching ₹624.01 Crore in FY 2025-26.

HSN Code 22089099 Contributes 0.87% of Sub-Chapter 2208 Exports — Ranked #11

Among the 51 HSN codes under Sub-Chapter 2208, HSN Code 22089099 ranks #11 by export value — accounting for 0.87% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 10.22% share (rank #4).

Frequently Asked Questions

Clear answers to common queries about HSN Code 22089099 and GST compliance.

What products are classified under HSN 22089099 ?

It includes Other Spirituous Beverages in Containers Over 2 L

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.

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Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.