What products are classified under HSN 2208
It includes Spirituous Beverages
HSN Sub Chapter 2208 represents Spirituous Beverages under GST classification. This code helps businesses identify Spirituous Beverages correctly for billing, taxation, and trade. With HSN Sub Chapter 2208, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Spirituous Beverages.
GST Rate for Spirituous Beverages under HSN Code 2208. 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 | 2208 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages | 18% | 18% |
Chapter: 22
Description: Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages
Following Tariff HSN code falls under Spirituous Beverages:
| Tariff HSN | Description |
|---|---|
| Spirits obtained by distilling grape wine or grape marc : — in containers holding 2 l or less | |
| Spirits obtained by distilling grape wine or grape marc : In containers holding 2 l or less : Brandy | |
| Liquors | |
| Spirits obtained by distilling grape wine or grape marc :In containers holding 2 l or less : Other | |
| Liqueurs | |
| Other spirits obtained by distilling grape wine or grape marc | |
| Spirits obtained by distilling grape wine or grape marc : Other : Brandy | |
| Liquors | |
| Spirits obtained by distilling grape wine or grape marc : Other : other | |
| Bourbon whiskey | |
| Whiskies : In containers holding 2 l or less : Bourbon whiskey | |
| Whiskies : In containers holding 2 l or less : Scotch | |
| Whiskies : In containers holding 2 l or less : Blended | |
| Whiskies : In containers holding 2 l or less : Other | |
| Scotch whiskey | |
| Blended whiskey | |
| Other whiskey | |
| Whiskies : Other : Bourbon whiskey | |
| Whiskies : Other : Scotch | |
| Whiskies : Other : Blended | |
| Whiskies : Other : Other | |
| Rum | |
| Rum and other spirits obtained by distilling fermented sugarcane products : In containers holding 2 l or less : Rum | |
| Rum and other spirits obtained by distilling fermented sugarcane products : In containers holding 2 l or less : Other | |
| Tafia | |
| Rum and other spirits obtained by distilling fermented sugarcane products : Other : Rum | |
| Rum and other spirits obtained by distilling fermented sugarcane products : Other : Other | |
| Gin | |
| Gin and Geneva : In containers holding 2 l or less : Gin | |
| Gin and Geneva : In containers holding 2 l or less : Geneva | |
| Vodka | |
| Geneva | |
| Gin and Geneva : Other : Gin | |
| Gin and Geneva : Other : Geneva | |
| Vodka in containers holding more than 2 liters | |
| Vodka | |
| Liqueurs | |
| Liqueurs and cordials : In containers holding 2 l or less : Liqueurs | |
| Liqueurs and cordials : In containers holding 2 l or less : Cordials | |
| Cordials | |
| Liqueurs and cordials : Other : Liqueurs | |
| Liqueurs and cordials : Other : Cordials | |
| Tequila | |
| Other : In containers holding 2 l or less : Tequila | |
| Other : In containers holding 2 l or less : Indenatured ethyl alcohol | |
| Other : In containers holding 2 l or less : Other | |
| Chinese distilled spirits | |
| Other spirits, liqueurs, and other spirituous beverages | |
| Other : Other : Tequila | |
| Other : Other : Indenatured ethyl alcohol | |
| Other : Other : Other |
Spirits obtained by distilling grape wine or grape marc : — in containers holding 2 l or less
Spirits obtained by distilling grape wine or grape marc : In containers holding 2 l or less : Brandy
Liquors
Spirits obtained by distilling grape wine or grape marc :In containers holding 2 l or less : Other
Liqueurs
Other spirits obtained by distilling grape wine or grape marc
Spirits obtained by distilling grape wine or grape marc : Other : Brandy
Liquors
Spirits obtained by distilling grape wine or grape marc : Other : other
Bourbon whiskey
Whiskies : In containers holding 2 l or less : Bourbon whiskey
Whiskies : In containers holding 2 l or less : Scotch
Whiskies : In containers holding 2 l or less : Blended
Whiskies : In containers holding 2 l or less : Other
Scotch whiskey
Blended whiskey
Other whiskey
Whiskies : Other : Bourbon whiskey
Whiskies : Other : Scotch
Whiskies : Other : Blended
Whiskies : Other : Other
Rum and other spirits obtained by distilling fermented sugarcane products : In containers holding 2 l or less : Rum
Rum and other spirits obtained by distilling fermented sugarcane products : In containers holding 2 l or less : Other
Tafia
Rum and other spirits obtained by distilling fermented sugarcane products : Other : Rum
Rum and other spirits obtained by distilling fermented sugarcane products : Other : Other
Gin and Geneva : In containers holding 2 l or less : Gin
Gin and Geneva : In containers holding 2 l or less : Geneva
Vodka
Geneva
Gin and Geneva : Other : Gin
Gin and Geneva : Other : Geneva
Vodka in containers holding more than 2 liters
Vodka
Liqueurs
Liqueurs and cordials : In containers holding 2 l or less : Liqueurs
Liqueurs and cordials : In containers holding 2 l or less : Cordials
Cordials
Liqueurs and cordials : Other : Liqueurs
Liqueurs and cordials : Other : Cordials
Tequila
Other : In containers holding 2 l or less : Tequila
Other : In containers holding 2 l or less : Indenatured ethyl alcohol
Other : In containers holding 2 l or less : Other
Chinese distilled spirits
Other spirits, liqueurs, and other spirituous beverages
Other : Other : Tequila
Other : Other : Indenatured ethyl alcohol
Other : Other : Other
| Order Number | Description |
|---|---|
| Dakshina Kannada Co-op. Milk Producers Union Ltd (AAR (Authority For Advance Ruling), Karnataka) | |
| Karnataka Co-operative Milk Producers Federation Ltd. (Formerly Known As Kmf) (AAR (Authority For Advance Ruling), Karnataka) |
Dakshina Kannada Co-op. Milk Producers Union Ltd (AAR (Authority For Advance Ruling), Karnataka)
Karnataka Co-operative Milk Producers Federation Ltd. (Formerly Known As Kmf) (AAR (Authority For Advance Ruling), Karnataka)
It includes Spirituous Beverages
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.
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.
Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Spirituous Beverages are forward charge. Check the current notifications for any special cases before deciding.
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.
Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.
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.