HSN Codes chevron_right Section 04 chevron_right Chapter 22 chevron_right Sub Chapter 2208

2208 HSN Code: 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.

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New GST Rate for HSN Code 2208

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

New GST Rate: 18% Old GST Rate: 18%

Tariff HSN Codes under HSN Sub Chapter 2208

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

Spirits obtained by distilling grape wine or grape marc :In containers holding 2 l or less : Other

Other spirits obtained by distilling grape wine or grape marc

Spirits obtained by distilling grape wine or grape marc : Other : Brandy

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

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

Gin and Geneva : Other : Gin

Gin and Geneva : Other : Geneva

Vodka in containers holding more than 2 liters

Liqueurs and cordials : In containers holding 2 l or less : Liqueurs

Liqueurs and cordials : In containers holding 2 l or less : Cordials

Liqueurs and cordials : Other : Liqueurs

Liqueurs and cordials : Other : Cordials

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

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Case Laws Related to Sub Chapter 2208

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)

FAQs for Sub Chapter 2208

What products are classified under HSN 2208

It includes Spirituous Beverages

Any import/export nuance for 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.

What misclassification mistakes happen with Spirituous Beverages?

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 reverse charge ever apply to transactions involving Spirituous Beverages?

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.

Does MRP, weight or pack size change GST treatment for Spirituous Beverages?

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 do I bill a kit or combo that includes Spirituous Beverages?

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.

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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