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 purposes. 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

22

HSN Code

2208

HSN 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 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 2208

Following tariff HSN codes fall under Spirituous Beverages.

Tariff HSN

22082010

Description

Spirits obtained by distilling grape wine or grape marc : — in containers holding 2 l or less

Tariff HSN

22082011

Description

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

Tariff HSN

22082012

Description

Liquors

Tariff HSN

22082019

Description

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

Tariff HSN

22082020

Description

Liqueurs

Tariff HSN

22082090

Description

Other spirits obtained by distilling grape wine or grape marc

Tariff HSN

22082091

Description

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

Tariff HSN

22082092

Description

Liquors

Tariff HSN

22082099

Description

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

Tariff HSN

22083010

Description

Bourbon whiskey

Tariff HSN

22083011

Description

Whiskies : In containers holding 2 l or less : Bourbon whiskey

Tariff HSN

22083012

Description

Whiskies : In containers holding 2 l or less : Scotch

Tariff HSN

22083013

Description

Whiskies : In containers holding 2 l or less : Blended

Tariff HSN

22083019

Description

Whiskies : In containers holding 2 l or less : Other

Tariff HSN

22083020

Description

Scotch whiskey

Tariff HSN

22083030

Description

Blended whiskey

Tariff HSN

22083090

Description

Other whiskey

Tariff HSN

22083091

Description

Whiskies : Other : Bourbon whiskey

Tariff HSN

22083092

Description

Whiskies : Other : Scotch

Tariff HSN

22083093

Description

Whiskies : Other : Blended

Tariff HSN

22083099

Description

Whiskies : Other : Other

Tariff HSN

22084010

Description

Rum

Tariff HSN

22084011

Description

Rum and other spirits obtained by distilling fermented sugarcane products : In containers holding 2 l or less : Rum

Tariff HSN

22084012

Description

Rum and other spirits obtained by distilling fermented sugarcane products : In containers holding 2 l or less : Other

Tariff HSN

22084020

Description

Tafia

Tariff HSN

22084091

Description

Rum and other spirits obtained by distilling fermented sugarcane products : Other : Rum

Tariff HSN

22084092

Description

Rum and other spirits obtained by distilling fermented sugarcane products : Other : Other

Tariff HSN

22085010

Description

Gin

Tariff HSN

22085011

Description

Gin and Geneva : In containers holding 2 l or less : Gin

Tariff HSN

22085012

Description

Gin and Geneva : In containers holding 2 l or less : Geneva

Tariff HSN

22085013

Description

Vodka

Tariff HSN

22085020

Description

Geneva

Tariff HSN

22085091

Description

Gin and Geneva : Other : Gin

Tariff HSN

22085092

Description

Gin and Geneva : Other : Geneva

Tariff HSN

22085093

Description

Vodka in containers holding more than 2 liters

Tariff HSN

22086000

Description

Vodka

Tariff HSN

22087010

Description

Liqueurs

Tariff HSN

22087011

Description

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

Tariff HSN

22087012

Description

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

Tariff HSN

22087020

Description

Cordials

Tariff HSN

22087091

Description

Liqueurs and cordials : Other : Liqueurs

Tariff HSN

22087092

Description

Liqueurs and cordials : Other : Cordials

Tariff HSN

22089010

Description

Tequila

Tariff HSN

22089011

Description

Other : In containers holding 2 l or less : Tequila

Tariff HSN

22089012

Description

Other : In containers holding 2 l or less : Indenatured ethyl alcohol

Tariff HSN

22089019

Description

Other : In containers holding 2 l or less : Other

Tariff HSN

22089020

Description

Chinese distilled spirits

Tariff HSN

22089090

Description

Other spirits, liqueurs, and other spirituous beverages

Tariff HSN

22089091

Description

Other : Other : Tequila

Tariff HSN

22089092

Description

Other : Other : Indenatured ethyl alcohol

Tariff HSN

22089099

Description

Other : Other : Other

India’s Trade Performance — HSN Sub-Chapter 2208 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹2,073 Cr

+7.05% vs FY 2023-24

0.0560% of India’s total exports

India’s Imports

FY 2024-25

₹5,078 Cr

+12.66% vs FY 2023-24

0.0833% of India’s total imports

Trade Balance

FY 2024-25

−₹3,005 Cr

Trade Deficit

Surplus rank #1066 of 1233 subchapters

% of Chapter 22

FY 2024-25

54.18%

Share of Chapter 22’s total exports in FY 2024-25

Import side: 43.71% of Chapter 22’s imports

Rank Within Chapter 22

FY 2024-25

#1 of 9

Position by export value among subchapters in Chapter 22

Import-side rank: #1 of 9

At a glance

9.99%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#264

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+30.50%

Peak Growth Year

FY 2023-24 · strongest single-year move

54.18%

Contribution to Ch. 22

Share of Chapter 22 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #264

Balance

−1,220.49

Exports

1,170.52 ₹ Cr

0.0510% share

— YoY

51.39% of Ch. 22

Imports

2,391.01 ₹ Cr

0.0666% share

— YoY

43.39% of Ch. 22

FY 2019-20 Exp. Rank #275

Balance

−1,334.97

Exports

1,086.50 ₹ Cr

0.0492% share

−7.18% YoY

60.18% of Ch. 22

Imports

2,421.47 ₹ Cr

0.0722% share

+1.27% YoY

42.99% of Ch. 22

FY 2020-21 Exp. Rank #247

Balance

−108.84

Exports

1,361.68 ₹ Cr

0.0633% share

+25.33% YoY

51.82% of Ch. 22

Imports

1,470.52 ₹ Cr

0.0505% share

−39.27% YoY

30.39% of Ch. 22

FY 2021-22 Exp. Rank #322

Balance

−1,122.68

Exports

1,254.42 ₹ Cr

0.0400% share

−7.88% YoY

52.46% of Ch. 22

Imports

2,377.10 ₹ Cr

0.0520% share

+61.65% YoY

36.32% of Ch. 22

FY 2022-23 Exp. Rank #311

Balance

−3,199.94

Exports

1,483.84 ₹ Cr

0.0410% share

+18.29% YoY

49.19% of Ch. 22

Imports

4,683.78 ₹ Cr

0.0815% share

+97.04% YoY

55.04% of Ch. 22

FY 2023-24 Exp. Rank #256

Balance

−2,571.03

Exports

1,936.42 ₹ Cr

0.0535% share

+30.50% YoY

51.79% of Ch. 22

Imports

4,507.45 ₹ Cr

0.0803% share

−3.76% YoY

35.26% of Ch. 22

FY 2024-25 Exp. Rank #264

Balance

−3,004.86

Exports

2,073.03 ₹ Cr

0.0560% share

+7.05% YoY

54.18% of Ch. 22

Imports

5,077.89 ₹ Cr

0.0833% share

+12.66% YoY

43.71% of Ch. 22

CAGR · 7-Year

Exports

9.99% /yr

Imports

13.37% /yr

Consistently Deficit
Chapter 22 total

reference, FY 2024-25

Export

₹3,826.42 Cr

Import

₹11,616.45 Cr

Trade Balance

−7,790.03

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 2208 ranks #264 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 2208 and GST compliance.

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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