--- title: "2204 HSN Code | HSN Code for Wine & grape must in India" description: "Know more about 2204 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2204 covering Wine & grape must." canonical: "https://busy.in/hsn/sub-chapter-2204/" --- # HSN Sub-chapter 2204: Wine & grape must Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 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 | | --- | --- | | 22041000 | [Sparkling Wine](https://busy.in/hsn/hsn-22041000/) | | 22042110 | [Port/Red Wine (≤2L)](https://busy.in/hsn/hsn-22042110/) | | 22042120 | [Sherry/White Wine (≤2L)](https://busy.in/hsn/hsn-22042120/) | | 22042190 | [Other Wine (≤2L)](https://busy.in/hsn/hsn-22042190/) | | 22042210 | [Port & Other Red Wines (>2-10L)](https://busy.in/hsn/hsn-22042210/) | | 22042220 | [Sherry & Other White Wines (>2-10L)](https://busy.in/hsn/hsn-22042220/) | | 22042290 | [Other Wine (>2L, ≤10L)](https://busy.in/hsn/hsn-22042290/) | | 22042910 | [Port/Red Wine (>2L)](https://busy.in/hsn/hsn-22042910/) | | 22042920 | [Sherry/White Wine (>2L)](https://busy.in/hsn/hsn-22042920/) | | 22042990 | [Other Wines & Alcoholic Grape Must](https://busy.in/hsn/hsn-22042990/) | | 22043000 | [Other Grape Must](https://busy.in/hsn/hsn-22043000/) | ## Frequently asked questions ### What products are classified under HSN 2204 It includes Wine & grape must ### Any import/export nuance for 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. ### Does MRP, weight or pack size change GST treatment for Wine & grape must? 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. ### Does packaging or branding change how GST applies to Wine & grape must? 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. ### What misclassification mistakes happen with Wine & grape must? 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 Wine & grape must? 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. ## India's trade performance: HSN Sub-Chapter 2204 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹49 Cr (+47.15% YoY) — 0.0013% of India's total exports - Imports: ₹222 Cr (−93.83% YoY) — 0.0036% of India's total imports - Trade balance: −₹173 Cr (Deficit); surplus rank #763 of 1233 sub-chapters - Share of Chapter 22: 1.28% of its exports; import side 1.91% - Rank within Chapter 22: #5 of 9 by export value; import-side #4 ### Key metrics - Export CAGR: -5.29% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #914 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +47.15% in FY 2024-25 - Contribution to Ch. 22: 1.28% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 2204 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 | 68.06 | 0.0030% | — | 2.99% | 196.51 | 0.0055% | — | 3.57% | −128.45 | #786 | | FY 2019-20 | 51.02 | 0.0023% | −25.04% | 2.83% | 138.81 | 0.0041% | −29.36% | 2.46% | −87.79 | #839 | | FY 2020-21 | 31.51 | 0.0015% | −38.24% | 1.20% | 102.08 | 0.0035% | −26.46% | 2.11% | −70.57 | #895 | | FY 2021-22 | 37.52 | 0.0012% | +19.07% | 1.57% | 176.96 | 0.0039% | +73.35% | 2.70% | −139.44 | #911 | | FY 2022-23 | 30.28 | 0.0008% | −19.30% | 1.00% | 275.83 | 0.0048% | +55.87% | 3.24% | −245.55 | #947 | | FY 2023-24 | 33.38 | 0.0009% | +10.24% | 0.89% | 3,598.07 | 0.0641% | +1,204.45% | 28.15% | −3,564.69 | #954 | | FY 2024-25 | 49.12 | 0.0013% | +47.15% | 1.28% | 221.97 | 0.0036% | −93.83% | 1.91% | −172.85 | #914 | - CAGR (7-year): exports -5.29%/yr, imports 2.05%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 2204 export-import analysis ### Export decline: -5.29% CAGR over 7 years India's exports under HSN Sub-Chapter 2204 have declined at a compound annual rate of -5.29% over 7 fiscal years, falling from ₹68.06 Crore in FY 2018-19 to ₹49.12 Crore in FY 2024-25. ### HSN Sub-Chapter 2204 ranked #914 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 2204 ranks #914 out of 1233 sub-chapters by total export value. Within Chapter 22, it ranks #5 of 9. By trade surplus, it ranks #763 of 1233. ### FY 2024-25 was the strongest growth year for HSN Sub-Chapter 2204 exports The strongest single-year export movement for HSN Sub-Chapter 2204 was recorded in FY 2024-25, when exports surged by 47.15% over the prior year. ### India records a trade deficit of ₹172.85 Crore in HSN Sub-Chapter 2204 goods In FY 2024-25, India's imports of ₹221.97 Cr exceeded exports of ₹49.12 Cr, resulting in a trade deficit of ₹172.85 Crore — ranking #763 of 1233 by surplus magnitude. ### Import growth of 2.05% CAGR signals stable import dependency for Wine & grape must India's imports under HSN Sub-Chapter 2204 have grown at 2.05% CAGR, reaching ₹221.97 Crore in FY 2024-25. ### HSN Sub-Chapter 2204 contributes 1.28% of Chapter 22 exports — ranked #5 Among the 9 sub-chapters under Chapter 22, HSN Sub-Chapter 2204 ranks #5 by export value — accounting for 1.28% of the chapter's total exports in FY 2024-25. On the import side, it holds 1.91% share (rank #4). ## 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](https://busy.in/hsn/sub-chapter-2203/) | ₹354 Cr | | #5 | HSN Sub-Chapter 2204: Wine & grape must (this hsn sub-chapter) | ₹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/) | | 2203 | [Beer made from malt](https://busy.in/hsn/sub-chapter-2203/) | | 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/) |