2203 HSN Code: 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 purposes. With HSN Sub Chapter 2203, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Beer made from malt.

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New GST Rate for HSN Code 2203

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

22

HSN Code

2203

HSN Description

Beer made from malt

New GST Rate

0 %
Exempted

Old GST Rate

0 %

Tariff HSN Codes under HSN Sub Chapter 2203

Following tariff HSN codes fall under Beer made from malt.

Tariff HSN

22030000

Description

Beer made from malt

India’s Trade Performance — HSN Sub-Chapter 2203 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹354 Cr

+15.05% vs FY 2023-24

0.0096% of India’s total exports

India’s Imports

FY 2024-25

₹141 Cr

+49.18% vs FY 2023-24

0.0023% of India’s total imports

Trade Balance

FY 2024-25

₹214 Cr

Trade Surplus

Surplus rank #323 of 1233 subchapters

% of Chapter 22

FY 2024-25

9.25%

Share of Chapter 22’s total exports in FY 2024-25

Import side: 1.21% of Chapter 22’s imports

Rank Within Chapter 22

FY 2024-25

#4 of 9

Position by export value among subchapters in Chapter 22

Import-side rank: #5 of 9

At a glance

1.60%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#597

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+53.25%

Peak Growth Year

FY 2021-22 · strongest single-year move

9.25%

Contribution to Ch. 22

Share of Chapter 22 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #501

Balance

+219.64

Exports

321.93 ₹ Cr

0.0140% share

— YoY

14.13% of Ch. 22

Imports

102.29 ₹ Cr

0.0028% share

— YoY

1.86% of Ch. 22

FY 2019-20 Exp. Rank #533

Balance

+217.66

Exports

287.74 ₹ Cr

0.0130% share

−10.62% YoY

15.94% of Ch. 22

Imports

70.08 ₹ Cr

0.0021% share

−31.49% YoY

1.24% of Ch. 22

FY 2020-21 Exp. Rank #652

Balance

+113.69

Exports

152.65 ₹ Cr

0.0071% share

−46.95% YoY

5.81% of Ch. 22

Imports

38.96 ₹ Cr

0.0013% share

−44.41% YoY

0.81% of Ch. 22

FY 2021-22 Exp. Rank #637

Balance

+201.63

Exports

233.93 ₹ Cr

0.0075% share

+53.25% YoY

9.78% of Ch. 22

Imports

32.30 ₹ Cr

0.0007% share

−17.09% YoY

0.49% of Ch. 22

FY 2022-23 Exp. Rank #645

Balance

+183.53

Exports

253.19 ₹ Cr

0.0070% share

+8.23% YoY

8.39% of Ch. 22

Imports

69.66 ₹ Cr

0.0012% share

+115.67% YoY

0.82% of Ch. 22

FY 2023-24 Exp. Rank #616

Balance

+213.57

Exports

307.81 ₹ Cr

0.0085% share

+21.57% YoY

8.23% of Ch. 22

Imports

94.24 ₹ Cr

0.0017% share

+35.29% YoY

0.74% of Ch. 22

FY 2024-25 Exp. Rank #597

Balance

+213.54

Exports

354.13 ₹ Cr

0.0096% share

+15.05% YoY

9.25% of Ch. 22

Imports

140.59 ₹ Cr

0.0023% share

+49.18% YoY

1.21% of Ch. 22

CAGR · 7-Year

Exports

1.60% /yr

Imports

5.44% /yr

Consistently Surplus
Chapter 22 total

reference, FY 2024-25

Export

₹3,826.42 Cr

Import

₹11,616.45 Cr

Trade Balance

−7,790.03

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

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 2203 ranks #597 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 2203 and GST compliance.

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.

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.

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