---
title: "2208 HSN Code | HSN Code for Spirituous Beverages in India"
description: "Know more about 2208 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2208 covering Spirituous Beverages."
canonical: "https://busy.in/hsn/sub-chapter-2208/"
---

# HSN Sub-chapter 2208: Spirituous Beverages

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages

Part of [Chapter 22: Beverages, Spirits and Vinegar](https://busy.in/hsn/chapter-22/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 22082010 | [Liquors](https://busy.in/hsn/hsn-22082010/) |
| 22082011 | [Spirits from Distilled Grape Wine or Marc](https://busy.in/hsn/hsn-22082011/) |
| 22082012 | [Liqueurs](https://busy.in/hsn/hsn-22082012/) |
| 22082019 | [Other Grape Wine/Marc Spirits (≤2L)](https://busy.in/hsn/hsn-22082019/) |
| 22082020 | [Other Spirits from Grape Wine or Marc](https://busy.in/hsn/hsn-22082020/) |
| 22082090 | [Liquors](https://busy.in/hsn/hsn-22082090/) |
| 22082091 | [Brandy (Distilled Grape Wine)](https://busy.in/hsn/hsn-22082091/) |
| 22082092 | [Bourbon whiskey](https://busy.in/hsn/hsn-22082092/) |
| 22082099 | [Spirits from Distilling Grape Wine or Marc: Other](https://busy.in/hsn/hsn-22082099/) |
| 22083010 | [Scotch whiskey](https://busy.in/hsn/hsn-22083010/) |
| 22083011 | [Bourbon whiskey: 2l or less](https://busy.in/hsn/hsn-22083011/) |
| 22083012 | [Whiskies: Scotch](https://busy.in/hsn/hsn-22083012/) |
| 22083013 | [Blended Whisky (≤ 2L Containers)](https://busy.in/hsn/hsn-22083013/) |
| 22083019 | [Whiskies (2L or less)](https://busy.in/hsn/hsn-22083019/) |
| 22083020 | [Blended whiskey](https://busy.in/hsn/hsn-22083020/) |
| 22083030 | [Other whiskey](https://busy.in/hsn/hsn-22083030/) |
| 22083090 | [Rum](https://busy.in/hsn/hsn-22083090/) |
| 22083091 | [Whiskies \| Other](https://busy.in/hsn/hsn-22083091/) |
| 22083092 | [Whiskies \| Other](https://busy.in/hsn/hsn-22083092/) |
| 22083093 | [Whiskies \| Other](https://busy.in/hsn/hsn-22083093/) |
| 22083099 | [Whiskies \| Other](https://busy.in/hsn/hsn-22083099/) |
| 22084010 | [Tafia](https://busy.in/hsn/hsn-22084010/) |
| 22084011 | [Rum (≤2L)](https://busy.in/hsn/hsn-22084011/) |
| 22084012 | [Other Rum (≤2L)](https://busy.in/hsn/hsn-22084012/) |
| 22084020 | [Gin](https://busy.in/hsn/hsn-22084020/) |
| 22084091 | [Rum](https://busy.in/hsn/hsn-22084091/) |
| 22084092 | [Other Rum & Sugarcane Spirits](https://busy.in/hsn/hsn-22084092/) |
| 22085010 | [Vodka](https://busy.in/hsn/hsn-22085010/) |
| 22085011 | [Gin in containers 2L or less](https://busy.in/hsn/hsn-22085011/) |
| 22085012 | [Gin and Geneva: Geneva (<2L)](https://busy.in/hsn/hsn-22085012/) |
| 22085013 | [Geneva](https://busy.in/hsn/hsn-22085013/) |
| 22085020 | [Vodka in containers holding more than 2 liters](https://busy.in/hsn/hsn-22085020/) |
| 22085091 | [Gin](https://busy.in/hsn/hsn-22085091/) |
| 22085092 | [Geneva](https://busy.in/hsn/hsn-22085092/) |
| 22085093 | [Liqueurs](https://busy.in/hsn/hsn-22085093/) |
| 22086000 | [Vodka](https://busy.in/hsn/hsn-22086000/) |
| 22087010 | [Cordials](https://busy.in/hsn/hsn-22087010/) |
| 22087011 | [Liqueurs: Containers ≤2L](https://busy.in/hsn/hsn-22087011/) |
| 22087012 | [Cordials: Containers ≤2L](https://busy.in/hsn/hsn-22087012/) |
| 22087020 | [Tequila](https://busy.in/hsn/hsn-22087020/) |
| 22087091 | [Liqueurs And Cordials \| Other](https://busy.in/hsn/hsn-22087091/) |
| 22087092 | [Leucite; Nepheline And Nepheline Syenite](https://busy.in/hsn/hsn-22087092/) |
| 22089010 | [Chinese distilled spirits](https://busy.in/hsn/hsn-22089010/) |
| 22089011 | [Tequila in containers, 2L or less](https://busy.in/hsn/hsn-22089011/) |
| 22089012 | [Denatured ethyl alcohol in small containers](https://busy.in/hsn/hsn-22089012/) |
| 22089019 | [Other : In containers holding 2 l or less : Other](https://busy.in/hsn/hsn-22089019/) |
| 22089020 | [Other spirits, liqueurs, and other spirituous beverages](https://busy.in/hsn/hsn-22089020/) |
| 22089090 | [De-Oiled Rice Bran: Cereal Residues](https://busy.in/hsn/hsn-22089090/) |
| 22089091 | [Other \| Other \| Tequila](https://busy.in/hsn/hsn-22089091/) |
| 22089092 | [Indenatured Ethyl Alcohol\| Other](https://busy.in/hsn/hsn-22089092/) |
| 22089099 | [Undenatured ethyl alcohol and spirits \| Other](https://busy.in/hsn/hsn-22089099/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 2208 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹2,073 Cr (+7.05% YoY) — 0.0560% of India's total exports
- Imports: ₹5,078 Cr (+12.66% YoY) — 0.0833% of India's total imports
- Trade balance: −₹3,005 Cr (Deficit); surplus rank #1066 of 1233 sub-chapters
- Share of Chapter 22: 54.18% of its exports; import side 43.71%
- Rank within Chapter 22: #1 of 9 by export value; import-side #1

### Key metrics

- Export CAGR: 9.99% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #264 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +30.50% in FY 2023-24
- Contribution to Ch. 22: 54.18% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 2208

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 | 1,170.52 | 0.0510% | — | 51.39% | 2,391.01 | 0.0666% | — | 43.39% | −1,220.49 | #264 |
| FY 2019-20 | 1,086.50 | 0.0492% | −7.18% | 60.18% | 2,421.47 | 0.0722% | +1.27% | 42.99% | −1,334.97 | #275 |
| FY 2020-21 | 1,361.68 | 0.0633% | +25.33% | 51.82% | 1,470.52 | 0.0505% | −39.27% | 30.39% | −108.84 | #247 |
| FY 2021-22 | 1,254.42 | 0.0400% | −7.88% | 52.46% | 2,377.10 | 0.0520% | +61.65% | 36.32% | −1,122.68 | #322 |
| FY 2022-23 | 1,483.84 | 0.0410% | +18.29% | 49.19% | 4,683.78 | 0.0815% | +97.04% | 55.04% | −3,199.94 | #311 |
| FY 2023-24 | 1,936.42 | 0.0535% | +30.50% | 51.79% | 4,507.45 | 0.0803% | −3.76% | 35.26% | −2,571.03 | #256 |
| FY 2024-25 | 2,073.03 | 0.0560% | +7.05% | 54.18% | 5,077.89 | 0.0833% | +12.66% | 43.71% | −3,004.86 | #264 |

- CAGR (7-year): exports 9.99%/yr, imports 13.37%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 2208 export-import analysis

### Consistent export growth: 9.99% CAGR over 7 years

India's exports under HSN Sub-Chapter 2208 have grown at a compound annual rate of 9.99% over 7 fiscal years, rising from ₹1,170.52 Crore in FY 2018-19 to ₹2,073.03 Crore in FY 2024-25.

### HSN Sub-Chapter 2208 ranked #264 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 2208 ranks #264 out of 1233 sub-chapters by total export value. Within Chapter 22, it ranks #1 of 9. By trade surplus, it ranks #1066 of 1233.

### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 2208 exports

The strongest single-year export movement for HSN Sub-Chapter 2208 was recorded in FY 2023-24, when exports surged by 30.50% over the prior year.

### India records a trade deficit of ₹3,004.86 Crore in HSN Sub-Chapter 2208 goods

In FY 2024-25, India's imports of ₹5,077.89 Cr exceeded exports of ₹2,073.03 Cr, resulting in a trade deficit of ₹3,004.86 Crore — ranking #1066 of 1233 by surplus magnitude.

### Import growth of 13.37% CAGR signals rising demand for Spirituous Beverages

India's imports under HSN Sub-Chapter 2208 have grown at 13.37% CAGR, reaching ₹5,077.89 Crore in FY 2024-25.

### HSN Sub-Chapter 2208 contributes 54.18% of Chapter 22 exports — ranked #1

Among the 9 sub-chapters under Chapter 22, HSN Sub-Chapter 2208 ranks #1 by export value — accounting for 54.18% of the chapter's total exports in FY 2024-25. On the import side, it holds 43.71% share (rank #1).

## 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 (this hsn sub-chapter) | ₹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](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/) |
| 2207 | [Undenatured Ethyl Alcohol](https://busy.in/hsn/sub-chapter-2207/) |
| 2209 | [Acetic acid vinegar](https://busy.in/hsn/sub-chapter-2209/) |