--- title: "2207 HSN Code | HSN Code for Undenatured Ethyl Alcohol in India" description: "Know more about 2207 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2207 covering Undenatured Ethyl Alcohol." canonical: "https://busy.in/hsn/sub-chapter-2207/" --- # HSN Sub-chapter 2207: Undenatured Ethyl Alcohol Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength 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 | | --- | --- | | 22071011 | [Rectified spirit concentrates: SpiritCon](https://busy.in/hsn/hsn-22071011/) | | 22071019 | [Rectified Spirit: Undenatured Ethyl Alcohol](https://busy.in/hsn/hsn-22071019/) | | 22071090 | [Other Ethyl Alcohol (≥80% vol.)](https://busy.in/hsn/hsn-22071090/) | | 22072000 | [Ethyl alcohol: Denatured](https://busy.in/hsn/hsn-22072000/) | ## Frequently asked questions ### What products are classified under HSN 2207 It includes Undenatured Ethyl Alcohol ### What are the e‑way bill and e‑invoice points while moving Undenatured Ethyl Alcohol? Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself. ### Does MRP, weight or pack size change GST treatment for Undenatured Ethyl Alcohol? 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. ### How are warranty replacements of Undenatured Ethyl Alcohol handled? If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability. ### What misclassification mistakes happen with Undenatured Ethyl Alcohol? 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. ### Any import/export nuance for Undenatured Ethyl Alcohol? 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. ### Any special steps when selling Undenatured Ethyl Alcohol 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. ## India's trade performance: HSN Sub-Chapter 2207 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹507 Cr (−46.21% YoY) — 0.0137% of India's total exports - Imports: ₹3,991 Cr (+41.81% YoY) — 0.0655% of India's total imports - Trade balance: −₹3,484 Cr (Deficit); surplus rank #1078 of 1233 sub-chapters - Share of Chapter 22: 13.26% of its exports; import side 34.36% - Rank within Chapter 22: #3 of 9 by export value; import-side #2 ### Key metrics - Export CAGR: -1.13% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #531 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +302.28% in FY 2020-21 - Contribution to Ch. 22: 13.26% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 2207 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 | 543.15 | 0.0237% | — | 23.85% | 1,987.65 | 0.0554% | — | 36.07% | −1,444.50 | #402 | | FY 2019-20 | 223.89 | 0.0101% | −58.78% | 12.40% | 2,012.58 | 0.0600% | +1.25% | 35.73% | −1,788.69 | #572 | | FY 2020-21 | 900.66 | 0.0419% | +302.28% | 34.27% | 2,423.60 | 0.0832% | +20.42% | 50.09% | −1,522.94 | #324 | | FY 2021-22 | 516.53 | 0.0165% | −42.65% | 21.60% | 2,593.51 | 0.0567% | +7.01% | 39.63% | −2,076.98 | #471 | | FY 2022-23 | 849.39 | 0.0235% | +64.44% | 28.16% | 1,357.43 | 0.0236% | −47.66% | 15.95% | −508.04 | #405 | | FY 2023-24 | 943.41 | 0.0261% | +11.07% | 25.23% | 2,814.52 | 0.0501% | +107.34% | 22.02% | −1,871.11 | #388 | | FY 2024-25 | 507.47 | 0.0137% | −46.21% | 13.26% | 3,991.40 | 0.0655% | +41.81% | 34.36% | −3,483.93 | #531 | - CAGR (7-year): exports -1.13%/yr, imports 12.32%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 2207 export-import analysis ### Export decline: -1.13% CAGR over 7 years India's exports under HSN Sub-Chapter 2207 have declined at a compound annual rate of -1.13% over 7 fiscal years, falling from ₹543.15 Crore in FY 2018-19 to ₹507.47 Crore in FY 2024-25. ### HSN Sub-Chapter 2207 ranked #531 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 2207 ranks #531 out of 1233 sub-chapters by total export value. Within Chapter 22, it ranks #3 of 9. By trade surplus, it ranks #1078 of 1233. ### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 2207 exports The strongest single-year export movement for HSN Sub-Chapter 2207 was recorded in FY 2020-21, when exports surged by 302.28% over the prior year. ### India records a trade deficit of ₹3,483.93 Crore in HSN Sub-Chapter 2207 goods In FY 2024-25, India's imports of ₹3,991.40 Cr exceeded exports of ₹507.47 Cr, resulting in a trade deficit of ₹3,483.93 Crore — ranking #1078 of 1233 by surplus magnitude. ### Import growth of 12.32% CAGR signals rising demand for Undenatured Ethyl Alcohol India's imports under HSN Sub-Chapter 2207 have grown at 12.32% CAGR, reaching ₹3,991.40 Crore in FY 2024-25. ### HSN Sub-Chapter 2207 contributes 13.26% of Chapter 22 exports — ranked #3 Among the 9 sub-chapters under Chapter 22, HSN Sub-Chapter 2207 ranks #3 by export value — accounting for 13.26% of the chapter's total exports in FY 2024-25. On the import side, it holds 34.36% share (rank #2). ## 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 (this hsn sub-chapter) | ₹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](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/) | | 2203 | [Beer made from malt](https://busy.in/hsn/sub-chapter-2203/) | | 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/) | | 2208 | [Spirituous Beverages](https://busy.in/hsn/sub-chapter-2208/) | | 2209 | [Acetic acid vinegar](https://busy.in/hsn/sub-chapter-2209/) |