HSN 2203: Beer made from malt – GST Rate

HSN 2203 covers beer made from malt. GST on HSN 2203 is 18% under residual Schedule II, S. No. 639 (rates effective 22 September 2025). This heading has 1 tariff items, for example 2203 00 00.

Chapter 22: Beverages, spirits and vinegar

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 2203

Not specifically listed in the rate schedules. Residual entry: 18%

Goods not specified elsewhere are taxed at 18% (CGST 9% + SGST 9%) as per Schedule II, S. No. 639

Sub-Headings & Tariff Items Under 2203

Showing 2 sub-classification codes with complete hierarchy descriptions.

2203006-Digit Sub-heading

Chain: Beverages, spirits and vinegar > Beer Made From Malt > Beer Made From Malt

220300008-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Beer Made From Malt > Beer Made From Malt > Beer Made From Malt

Other Headings in Chapter 22

HSN 2201

Waters, Including Natural Or Artificial Mineral Waters And Aerated Waters, Not Containing Added Sugar Or Other Sweetening Matter Nor Flavoured; Ice And Snow

HSN 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, Nut Or Vegetable Juices Of Heading 2008

HSN 2204

Wine Of Fresh Grapes, Including Fortified Wines, Grape Must Other Than That Of Heading 2008

HSN 2205

Vermouth And Other Wine Of Fresh Grapes Flavoured With Plants Or Aromatic Substances

HSN 2206

Other Fermented Beverages (For Example, Cider, Perry, Mead Sake), Mixtures Of Fermented Beverages And Mixtures Of Fermented Beverages And Non-Alcoholic Beverages, Not Elsewhere Specified Or Included

HSN 2207

Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of 80% Vol. Or Higher, Ethyl Alcohol And Other Spirits, Denatured, Of Any Strength

HSN 2208

Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages

HSN 2209

Vinegar And Substitutes For Vinegar Obtained From Acetic Acid

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