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Free Tools/HSN Code Finder/Chapter 22/HSN 2208
HSN 22084-Digit Heading

HSN 2208: Undenatured ethyl alcohol of an alcoholic strength by – GST Rate

HSN 2208 covers undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol., spirit, liqueurs and other spiritnous beverages. GST on HSN 2208 is 18% under residual Schedule II, S. No. 639 (rates effective 22 September 2025). This heading has 51 tariff items, for example 2208 20 10, 2208 20 11 and 2208 20 12.

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 2208

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 2208

Showing 58 sub-classification codes with complete hierarchy descriptions.

2208206-Digit Sub-heading

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Spirits Obtained By Distilling Grape Wine Or Grape Marc :

220820108-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Spirits Obtained By Distilling Grape Wine Or Grape Marc : > Spirits obtained by distilling grape wine or grape marc : --- In containers holding 2 l or less

220820118-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Spirits Obtained By Distilling Grape Wine Or Grape Marc : > Brandy

220820128-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Spirits Obtained By Distilling Grape Wine Or Grape Marc : > Liquors

220820198-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Spirits Obtained By Distilling Grape Wine Or Grape Marc : > Other

220820208-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Spirits Obtained By Distilling Grape Wine Or Grape Marc : > -

220820908-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Spirits Obtained By Distilling Grape Wine Or Grape Marc : > -

220820918-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Spirits Obtained By Distilling Grape Wine Or Grape Marc : > Brandy

220820928-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Spirits Obtained By Distilling Grape Wine Or Grape Marc : > Liquors

220820998-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Spirits Obtained By Distilling Grape Wine Or Grape Marc : > Other

2208306-Digit Sub-heading

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Whiskies :

220830108-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Whiskies : > -

220830118-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Whiskies : > Bourbon whiskey

220830128-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Whiskies : > Scotch

220830138-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Whiskies : > Blended

220830198-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Whiskies : > Other

220830208-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Whiskies : > -

220830308-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Whiskies : > -

220830908-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Whiskies : > -

220830918-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Whiskies : > Bourbon whiskey

220830928-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Whiskies : > Scotch

220830938-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Whiskies : > Blended

220830998-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Whiskies : > Other

2208406-Digit Sub-heading

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Rum And Other Spirits Obtained By Distilling Fermented Sugarcane Products:

220840108-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Rum And Other Spirits Obtained By Distilling Fermented Sugarcane Products: > -

220840118-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Rum And Other Spirits Obtained By Distilling Fermented Sugarcane Products: > Rum

220840128-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Rum And Other Spirits Obtained By Distilling Fermented Sugarcane Products: > Other

220840208-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Rum And Other Spirits Obtained By Distilling Fermented Sugarcane Products: > -

220840918-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Rum And Other Spirits Obtained By Distilling Fermented Sugarcane Products: > Rum

220840928-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Rum And Other Spirits Obtained By Distilling Fermented Sugarcane Products: > Other

2208506-Digit Sub-heading

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Gin And Geneva :

220850108-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Gin And Geneva : > -

220850118-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Gin And Geneva : > Gin

220850128-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Gin And Geneva : > Geneva

220850138-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Gin And Geneva : > Vodka

220850208-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Gin And Geneva : > -

220850918-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Gin And Geneva : > Gin

220850928-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Gin And Geneva : > Geneva

220850938-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Gin And Geneva : > -

2208606-Digit Sub-heading

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Vodka

220860008-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Vodka > Vodka

2208706-Digit Sub-heading

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Liqueurs And Cordials :

220870108-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Liqueurs And Cordials : > -

220870118-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Liqueurs And Cordials : > Liqueurs

220870128-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Liqueurs And Cordials : > Cordials

220870208-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Liqueurs And Cordials : > -

220870918-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Liqueurs And Cordials : > Liqueurs

220870928-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Liqueurs And Cordials : > Cordials

2208906-Digit Sub-heading

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Other :

220890108-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Other : > -

220890118-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Other : > Tequila

220890128-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Other : > Indenatured Ethyl Alcohol

220890198-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Other : > Other

220890208-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Other : > -

220890908-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Other : > -

220890918-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Other : > Tequila

220890928-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Other : > Indenatured ethyl alcohol

220890998-Digit Tariff Item

Chain: Beverages, spirits and vinegar > Undenatured Ethyl Alcohol Of An Alcoholic Strength By Volume Of Less Than 80% Vol., Spirit, Liqueurs And Other Spiritnous Beverages > Other : > Other

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 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 2209
Vinegar And Substitutes For Vinegar Obtained From Acetic Acid
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