--- title: "2203 HSN Code | HSN Code for Beer made from malt in India" description: "Know more about 2203 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2203 covering Beer made from malt." canonical: "https://busy.in/hsn/sub-chapter-2203/" --- # HSN Sub-chapter 2203: Beer made from malt Beer made from malt Part of [Chapter 22: Beverages, Spirits and Vinegar](https://busy.in/hsn/chapter-22/). - Current GST rate: 0% - Earlier GST rate: 0% ## HSN codes | Code | Title | | --- | --- | | 22030000 | [Beer](https://busy.in/hsn/hsn-22030000/) | ## Frequently asked questions ### What products are classified under HSN 2203 It includes Beer made from malt ### Any special steps when selling Beer made from malt through an e‑commerce platform? 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. ### What should my invoice and records include for Beer made from malt? 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. ### Can reverse charge ever apply to transactions involving Beer made from malt? 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. ### If I repair and return Beer made from malt, how should I charge GST? 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. ### What misclassification mistakes happen with Beer made from malt? 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. ### Can I claim ITC on inputs and services used for Beer made from malt? 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. ## India's trade performance: HSN Sub-Chapter 2203 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹354 Cr (+15.05% YoY) — 0.0096% of India's total exports - Imports: ₹141 Cr (+49.18% YoY) — 0.0023% of India's total imports - Trade balance: ₹214 Cr (Surplus); surplus rank #323 of 1233 sub-chapters - Share of Chapter 22: 9.25% of its exports; import side 1.21% - Rank within Chapter 22: #4 of 9 by export value; import-side #5 ### Key metrics - Export CAGR: 1.60% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #597 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +53.25% in FY 2021-22 - Contribution to Ch. 22: 9.25% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 2203 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 Ch. 22 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 22 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 321.93 | 0.0140% | — | 14.13% | 102.29 | 0.0028% | — | 1.86% | +219.64 | #501 | | FY 2019-20 | 287.74 | 0.0130% | −10.62% | 15.94% | 70.08 | 0.0021% | −31.49% | 1.24% | +217.66 | #533 | | FY 2020-21 | 152.65 | 0.0071% | −46.95% | 5.81% | 38.96 | 0.0013% | −44.41% | 0.81% | +113.69 | #652 | | FY 2021-22 | 233.93 | 0.0075% | +53.25% | 9.78% | 32.30 | 0.0007% | −17.09% | 0.49% | +201.63 | #637 | | FY 2022-23 | 253.19 | 0.0070% | +8.23% | 8.39% | 69.66 | 0.0012% | +115.67% | 0.82% | +183.53 | #645 | | FY 2023-24 | 307.81 | 0.0085% | +21.57% | 8.23% | 94.24 | 0.0017% | +35.29% | 0.74% | +213.57 | #616 | | FY 2024-25 | 354.13 | 0.0096% | +15.05% | 9.25% | 140.59 | 0.0023% | +49.18% | 1.21% | +213.54 | #597 | - CAGR (7-year): exports 1.60%/yr, imports 5.44%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 2203 export-import analysis ### Consistent export growth: 1.60% CAGR over 7 years India's exports under HSN Sub-Chapter 2203 have grown at a compound annual rate of 1.60% over 7 fiscal years, rising from ₹321.93 Crore in FY 2018-19 to ₹354.13 Crore in FY 2024-25. ### HSN Sub-Chapter 2203 ranked #597 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 2203 ranks #597 out of 1233 sub-chapters by total export value. Within Chapter 22, it ranks #4 of 9. By trade surplus, it ranks #323 of 1233. ### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 2203 exports The strongest single-year export movement for HSN Sub-Chapter 2203 was recorded in FY 2021-22, when exports surged by 53.25% over the prior year. ### India maintains a trade surplus of ₹213.54 Crore in HSN Sub-Chapter 2203 goods In FY 2024-25, India's exports of ₹354.13 Cr exceeded imports of ₹140.59 Cr, resulting in a trade surplus of ₹213.54 Crore — ranking #323 of 1233 by surplus magnitude. ### Import growth of 5.44% CAGR signals stable import dependency for Beer made from malt India's imports under HSN Sub-Chapter 2203 have grown at 5.44% CAGR, reaching ₹140.59 Crore in FY 2024-25. ### HSN Sub-Chapter 2203 contributes 9.25% of Chapter 22 exports — ranked #4 Among the 9 sub-chapters under Chapter 22, HSN Sub-Chapter 2203 ranks #4 by export value — accounting for 9.25% of the chapter's total exports in FY 2024-25. On the import side, it holds 1.21% share (rank #5). ## Related Sub-Chapters in Chapter 22 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 2208: Spirituous Beverages](https://busy.in/hsn/sub-chapter-2208/) | ₹2,073 Cr | | #2 | [HSN Sub-Chapter 2202: Mineral & non-alcoholic beverages](https://busy.in/hsn/sub-chapter-2202/) | ₹829 Cr | | #3 | [HSN Sub-Chapter 2207: Undenatured Ethyl Alcohol](https://busy.in/hsn/sub-chapter-2207/) | ₹507 Cr | | #4 | HSN Sub-Chapter 2203: Beer made from malt (this hsn sub-chapter) | ₹354 Cr | | #5 | [HSN Sub-Chapter 2204: Wine & grape must](https://busy.in/hsn/sub-chapter-2204/) | ₹49 Cr | | #6 | [HSN Sub-Chapter 2209: Acetic acid vinegar](https://busy.in/hsn/sub-chapter-2209/) | ₹7 Cr | | #7 | [HSN Sub-Chapter 2201: Mineral & Aerated Waters](https://busy.in/hsn/sub-chapter-2201/) | ₹5 Cr | | #8 | [HSN Sub-Chapter 2205: Flavoured wines & vermouth](https://busy.in/hsn/sub-chapter-2205/) | ₹1 Cr | | #9 | [HSN Sub-Chapter 2206: Fermented Beverages](https://busy.in/hsn/sub-chapter-2206/) | < ₹1 Crore | ## Other sub-chapters | Code | Title | | --- | --- | | 2201 | [Mineral & Aerated Waters](https://busy.in/hsn/sub-chapter-2201/) | | 2202 | [Mineral & non-alcoholic beverages](https://busy.in/hsn/sub-chapter-2202/) | | 2204 | [Wine & grape must](https://busy.in/hsn/sub-chapter-2204/) | | 2205 | [Flavoured wines & vermouth](https://busy.in/hsn/sub-chapter-2205/) | | 2206 | [Fermented Beverages](https://busy.in/hsn/sub-chapter-2206/) | | 2207 | [Undenatured Ethyl Alcohol](https://busy.in/hsn/sub-chapter-2207/) | | 2208 | [Spirituous Beverages](https://busy.in/hsn/sub-chapter-2208/) | | 2209 | [Acetic acid vinegar](https://busy.in/hsn/sub-chapter-2209/) |