HSN code for Vinegar, Spirit and Beverages

Posted on 10 June 2022 Category : HSN Codes for GST

HSN code CHAPTER-22

Beverages, spirits and vinegar

The information provided below about HSN codes are used for GST purpose to classify goods. You may reconfirm with GST authorities whether your product HSN code is classified correctly below. The HSN codes under 02 digits, 04 digits, 06 digits and 08 digits explains and classifies broadly for each section of goods.

Notes:

1. This Chapter does not cover:

a) products falling thereunder (other than those of heading 2209 00 00) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 2103 00 00);

(b) sea water (heading 2501 00 00);

(d) acetic acid of concentration exceeding 10 % by weight of acetic acid (heading 2915 00 00);

(e) medicaments of heading 3003 00 00 or 3004 00 00; or

(f) perfumery or toilet preparations (Chapter 33).

2. For the purposes of this Chapter and of Chapters 20 and 21, the “alcoholic strength by volume” shall be determined at a temperature of 20° C.

3. For the purposes of heading 2202 00 00, the term “non-alcoholic beverages”

means beverages of an alcoholic strength by volume not exceeding 0.5 % vol.

Alcoholic beverages are classified in headings 2203 00 00 to 2206 00 00 or

heading 2208 00 00 as appropriate.

HSN Code Description of goods

HSN code 2201 Waters, including natural or artificial mineral waters and

aerated waters, not containing added sugar or other

sweetening matter nor flavoured; ice and snow

2201 10 Mineral waters and aerated waters

HSN code 2201 10 10 Mineral water

HSN code 2201 10 20 Aerated water

2201 90 Other:

HSN code 2201 90 10 Ice and snow

HSN code 2201 90 90 Other

HSN code 2202 Waters, including mineral waters and aerated waters,

containing added sugar or other sweetening matter or

flavoured, and other non-alcoholic beverages, not including

fruit or vegetable juices of heading 2009

HSN code 2202 10 Waters, including mineral waters and aerated waters,

containing added sugar or other sweetening matter or flavoured

2202 10 10    ---    Aerated waters
2202 10 20    ---    Lemonade
2202 10 90    ---    Other
2202 90   Other:

HSN code 2202 90 10 Soya Milk Drinks, whether or not sweetened or flavoured

HSN code 2202 90 20 Fruit pulp or fruit juice based drinks

HSN code 2202 90 30 Beverages containing milk

HSN code 2202 90 90 Other

HSN code 2203 00 00 Beer Made from Malt

HSN code 2204 Wine of fresh grapes, including fortified wines; grape must

other than that of heading 2009

2204 10 00    -    Sparkling wine
    -    Other wine; grape must with fermentation
        prevented or arrested by the addition of alcohol :
2204 21    --    In containers holding 2 l or less:
2204 21 10    ---    Port and other red wines
2204 21 20    ---    Sherry and other white wines
2204 21 90    ---    Other
2204 29    --    Other :
2204 29 10    ---    Port and other red wines
2204 29 20    ---    Sherry and other white wines
2204 29 90    ---    Other
2204 30 00    -    Other grape must

HSN code 2205 Vermouth and other wine of fresh grapes flavoured with

plants or aromatic substances

2205 10 00 - In containers holding 2 l or less
2205 90 00 - Other

HSN code 2206 00 00 Other fermented beverages (for example, cider, Perry,

mead, toddy); Mixtures of fermented beverages and non-alcoholic

beverages, not elsewhere specified or included

HSN code 2207 Undenatured Ethyl alcohol of an alcoholic strength by

volume of 80% vol. or higher, ethyl alcohol and other

spirits, denatured, of any strength

2207 10    -    Undenatured ethyl alcohol of an alcoholic
        strength by volume of 80% vol. or higher:
    ---    Rectified spirit :
2207 10 11    ----    Concentrates of alcoholic beverages
2207 10 19    ----    Other
2207 10 90    ---    Other
HSN code 2207 20 00 Ethyl alcohol and other spirits, denatured, of any strength

HSN code 2208 Undenatured ethyl alcohol of an alcohol of an alcoholic

strength by volume of less than 80% vole; spirit, liqueurs

and other spirituous beverages

HSN code 2208 20 Spirits obtained by distilling grape wine or grape marc

    ---    In containers holding 2 l or less:
2208 20 11    ----    Brandy
2208 20 12    ----    Liquors
2208 20 19    ----    Other
    ---    Other
2208 20 91    ----    Brandy
2208 20 92    ----    Liquors
2208 20 99    ----    Other
HSN code 2208 30 Whiskies

    ---    In containers holding 2 l or less :
2208 30 11    ----    Bourbon whiskey
2208 30 12    ----    Scotch
2208 30 13    ----    Blended
2208 30 19    ----    Other
    ---    Other
2208 30 91    ----    Bourbon whiskey
2208 30 92    ----    Scotch
2208 30 93    ----    Blended
2208 30 99    ----    Other
HSN code 2208 40 Rum and other spirit obtained by distilling fermented

sugarcane products

    ---    In containers holding 2 l or less :
2208 40 11    ----    Rum
2208 40 12    ----    Other
    ---    Other:
2208 40 91    ----    Rum
2208 40 92    ----    Other
    ---    Other
2208 40 91    ----    Rum
2208 40 92    ----    Tafia

HSN code 2208 50 Gin and Geneva

2208 50 11    ---    In containers holding 2 l or less :
    ----    Gin
2208 50 12    ----    Geneva
2208 50 13    ----    Vodka
    ---    Other :
2208 50 91    ----    Gin
2208 50 92    ----    Geneva

HSN code 2208 60 93 Vodka

HSN code 2208 70 Liqueurs and cordials

    ---    In containers holding 2 l or less :
2208 70 11    ----    Liqueurs
2208 70 12    ----    Cordials
    ---    Other :
2208 70 91    ----    Liqueurs
2208 70 92    ----    Cordials

HSN code 2208 90 Other

    ---    In containers holding 2 l or less :
2208 90 11    ----    Tequila
2208 90 12    ----    Indenatured ethyl alcohol
2208 90 19    ----    Other
    ---    Other
2208 90 91    ----    Tequila
2208 90 92    ----    Indenatured ethyl alcohol
2208 90 99    ----    Other

HSN code 2209 Vinegar and substitutes for vinegar obtained from acetic acid

2209 00    -    Vinegar and substitutes for vinegar
        obtained from acetic acid:
2209 00 10    ---    Brewed vinegar
2209 00 20    ---    Synthetic vinegar
2209 00 90    ---    Other