What products are classified under HSN 2203
It includes Beer made from malt
HSN Sub Chapter 2203 represents Beer made from malt under GST classification. This code helps businesses identify Beer made from malt correctly for billing, taxation, and trade. With HSN Sub Chapter 2203, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Beer made from malt.
GST Rate for Beer made from malt under HSN Code 2203. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 22 | 2203 | Beer made from malt | 0% | 0% |
Following Tariff HSN code falls under Beer made from malt:
| Tariff HSN | Description |
|---|---|
| Beer made from malt |
Beer made from malt
| Order Number | Description |
|---|---|
| Dakshina Kannada Co-op. Milk Producers Union Ltd (AAR (Authority For Advance Ruling), Karnataka) | |
| Crown Beers India Private Limited (AAAR (Appellate Authority For Advance Ruling), Maharashtra) | |
| Karnataka Co-operative Milk Producers Federation Ltd. (Formerly Known As Kmf) (AAR (Authority For Advance Ruling), Karnataka) |
Dakshina Kannada Co-op. Milk Producers Union Ltd (AAR (Authority For Advance Ruling), Karnataka)
Crown Beers India Private Limited (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
Karnataka Co-operative Milk Producers Federation Ltd. (Formerly Known As Kmf) (AAR (Authority For Advance Ruling), Karnataka)
It includes Beer made from malt
Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.
Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.
Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Beer made from malt are forward charge. Check the current notifications for any special cases before deciding.
Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.
Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.
If your outward supply of Beer made from malt is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.
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.