FeaturesHow it worksPricingCustom BillingFree ToolsFAQContact
Download AppSign Up
Free Tools/HSN Code Finder/Chapter 22/HSN 2207
HSN 22074-Digit Heading

HSN 2207: Undenatured ethyl alcohol of an alcoholic strength by – GST Rate

HSN 2207 covers undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher, ethyl alcohol and other spirits, denatured, of any strength. GST on HSN 2207 is 18% or 5% depending on the conditions listed below (rates effective 22 September 2025). This heading has 5 tariff items, for example 2207 10 11, 2207 10 12 and 2207 10 19.

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 2207

18%CGST 9% + SGST 9% / IGST 18%Applies to some sub-codes

Spirits for industrial use

Reference: Schedule II, S. No. 3 (Spec: 22071012)
5%CGST 2.5% + SGST 2.5% / IGST 5%

Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)

Reference: Schedule I, S. No. 152 (Spec: 2207)
18%CGST 9% + SGST 9% / IGST 18%

Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit (petrol)]

Reference: Schedule II, S. No. 2 (Spec: 2207)

Sub-Headings & Tariff Items Under 2207

Showing 7 sub-classification codes with complete hierarchy descriptions.

2207106-Digit Sub-heading

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of 80% Vol. Or Higher, Ethyl Alcohol And Other Spirits, Denatured, Of Any Strength > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of 80% Vol. Or Higher:

220710118-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of 80% Vol. Or Higher, Ethyl Alcohol And Other Spirits, Denatured, Of Any Strength > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of 80% Vol. Or Higher: > Concentrates of alcoholic beverages

220710128-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of 80% Vol. Or Higher, Ethyl Alcohol And Other Spirits, Denatured, Of Any Strength > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of 80% Vol. Or Higher: > Spirits for industrial use

220710198-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of 80% Vol. Or Higher, Ethyl Alcohol And Other Spirits, Denatured, Of Any Strength > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of 80% Vol. Or Higher: > Other

220710908-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of 80% Vol. Or Higher, Ethyl Alcohol And Other Spirits, Denatured, Of Any Strength > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of 80% Vol. Or Higher: > Other

2207206-Digit Sub-heading

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of 80% Vol. Or Higher, Ethyl Alcohol And Other Spirits, Denatured, Of Any Strength > Ethyl Alcohol And Other Spirits, Denatured, Of Any Strength

220720008-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of 80% Vol. Or Higher, Ethyl Alcohol And Other Spirits, Denatured, Of Any Strength > Ethyl Alcohol And Other Spirits, Denatured, Of Any Strength > Ethyl Alcohol And Other Spirits, Denatured, Of Any Strength

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 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 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
Search all 21,000+ HSN & SAC codes

Create GST invoices with HSN 2207 automatically in Udyog

Udyog automatically maps product items to the right HSN codes and applies current tax rates with zero manual errors.

Start Free Trial in Udyog →