What products are classified under HSN 2204
It includes Wine & grape must
HSN Sub Chapter 2204 represents Wine & grape must under GST classification. This code helps businesses identify Wine & grape must correctly for billing, taxation, and trade. With HSN Sub Chapter 2204, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Wine & grape must.
GST Rate for Wine & grape must under HSN Code 2204. 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 | 2204 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 | 0% | 0% |
Chapter: 22
Description: Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009
Following Tariff HSN code falls under Wine & grape must:
| Tariff HSN | Description |
|---|---|
| Sparkling wine | |
| Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : In containers holding 2 l or less : Port and other red wines | |
| Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : In containers holding 2 l or less : Sherry and other white wines | |
| Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : In containers holding 2 l or less : Other | |
| Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : In containers holding more than 2 l but not more than 10 l: Port and other red wines | |
| Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : In containers holding more than 2 l but not more than 10 l: Sherry and other white wines | |
| Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : In containers holding more than 2 l but not more than 10 l: Other | |
| Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : Other : Port and other red wines | |
| Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : Other : Sherry and other white wines | |
| Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : Other : Other | |
| Other grape must |
Sparkling wine
Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : In containers holding 2 l or less : Port and other red wines
Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : In containers holding 2 l or less : Sherry and other white wines
Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : In containers holding 2 l or less : Other
Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : In containers holding more than 2 l but not more than 10 l: Port and other red wines
Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : In containers holding more than 2 l but not more than 10 l: Sherry and other white wines
Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : In containers holding more than 2 l but not more than 10 l: Other
Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : Other : Port and other red wines
Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : Other : Sherry and other white wines
Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : Other : Other
Other grape must
It includes Wine & grape must
Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.
Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.
Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Wine & grape must is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.
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 Wine & grape must 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.