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Free Tools/HSN Code Finder/Chapter 22/HSN 2204
HSN 22044-Digit Heading

HSN 2204: Wine of fresh grapes – GST Rate

HSN 2204 covers wine of fresh grapes. GST on HSN 2204 is 18% under residual Schedule II, S. No. 639 (rates effective 22 September 2025). This heading has 11 tariff items, for example 2204 10 00, 2204 21 10 and 2204 21 20.

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 2204

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 2204

Showing 16 sub-classification codes with complete hierarchy descriptions.

2204106-Digit Sub-heading

Chain: Beverages, spirits and vinegar > Wine Of Fresh Grapes, Including Fortified Wines, Grape Must Other Than That Of Heading 2008 > Sparkling Wine

220410008-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Wine Of Fresh Grapes, Including Fortified Wines, Grape Must Other Than That Of Heading 2008 > Sparkling Wine > Sparkling Wine

2204216-Digit Sub-heading

Chain: Beverages, spirits and vinegar > Wine Of Fresh Grapes, Including Fortified Wines, Grape Must Other Than That Of Heading 2008 > In Containers Holding 2 L Or Less:

220421108-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Wine Of Fresh Grapes, Including Fortified Wines, Grape Must Other Than That Of Heading 2008 > In Containers Holding 2 L Or Less: > Port and other red wines

220421208-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Wine Of Fresh Grapes, Including Fortified Wines, Grape Must Other Than That Of Heading 2008 > In Containers Holding 2 L Or Less: > Sherry and other white wines

220421908-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Wine Of Fresh Grapes, Including Fortified Wines, Grape Must Other Than That Of Heading 2008 > In Containers Holding 2 L Or Less: > Other

2204226-Digit Sub-heading

Chain: Beverages, spirits and vinegar > Wine Of Fresh Grapes, Including Fortified Wines, Grape Must Other Than That Of Heading 2008 > In Containers Holding More Than 2 L But Not More Than 10 L:

220422108-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Wine Of Fresh Grapes, Including Fortified Wines, Grape Must Other Than That Of Heading 2008 > In Containers Holding More Than 2 L But Not More Than 10 L: > Port and other red wines

220422208-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Wine Of Fresh Grapes, Including Fortified Wines, Grape Must Other Than That Of Heading 2008 > In Containers Holding More Than 2 L But Not More Than 10 L: > Sherry and other white wines

220422908-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Wine Of Fresh Grapes, Including Fortified Wines, Grape Must Other Than That Of Heading 2008 > In Containers Holding More Than 2 L But Not More Than 10 L: > Other

2204296-Digit Sub-heading

Chain: Beverages, spirits and vinegar > Wine Of Fresh Grapes, Including Fortified Wines, Grape Must Other Than That Of Heading 2008 > Other :

220429108-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Wine Of Fresh Grapes, Including Fortified Wines, Grape Must Other Than That Of Heading 2008 > Other : > Port and other red wines

220429208-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Wine Of Fresh Grapes, Including Fortified Wines, Grape Must Other Than That Of Heading 2008 > Other : > Sherry and other white wines

220429908-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Wine Of Fresh Grapes, Including Fortified Wines, Grape Must Other Than That Of Heading 2008 > Other : > Other

2204306-Digit Sub-heading

Chain: Beverages, spirits and vinegar > Wine Of Fresh Grapes, Including Fortified Wines, Grape Must Other Than That Of Heading 2008 > Other Grape Must

220430008-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Wine Of Fresh Grapes, Including Fortified Wines, Grape Must Other Than That Of Heading 2008 > Other Grape Must > Other grape must

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 2203
Beer Made From Malt
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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