What is the GST (IGST) rate for HSN code 22082011?

HSN code 22082011 (Liquor & Spirits) attracts 18% IGST under Schedule II of the GST notification. This is the default 18% rate, applied where no more specific GST schedule entry matches the code.

What is the customs duty (BCD) for HSN code 22082011?

The Basic Customs Duty (BCD) for HSN code 22082011 is 150%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 22082011 cover?

HSN code 22082011 covers Liquor & Spirits. It sits under Chapter 22 – Beverages, spirits and vinegar, in Section IV – PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES.

What is the unit of measurement for HSN code 22082011?

The standard unit of quantity (UQC) for HSN code 22082011 is l, as listed in the Customs Tariff.

HSN Code Finder · Product

Liquor & Spirits HSN Code 2208

Q: What is the HSN code for Liquor & Spirits?

The HSN code for Liquor & Spirits is 22082011, classified under Chapter 22 – Beverages, spirits and vinegar of India's Customs Tariff (ITC-HS).

Q: What is the HSN code for liquor / spirits?

Spirits obtained from distilling grape wine (brandy) are classified under 22082011 within heading 2208; whisky, rum and gin fall under other sub-headings of 2208.

18% IGSTSchedule II

Undenatured ethyl alcohol and spirits/liqueurs are classified under HSN heading 2208. Brandy, whisky, rum and gin each sit under their own sub-heading.

Search any HSN code

Heading

2208

Primary code

22082011

GST / IGST

18%

Customs duty (BCD)

150%

Liquor & Spirits HSN codes & GST rates

The 8-digit HSN/HS codes under heading 2208 (undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
22082011	-- Brandy	18%	150%

FTA preferential rates: 1 partner agreement(s) listed for 22082011; best preferential rate 0% via United Arab Emirats; 1 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for liquor & spirits?

The HSN code for liquor & spirits is 2208 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for liquor & spirits the most common is 22082011, which attracts 18% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How liquor & spirits is classified under HSN

The HSN classification for liquor & spirits narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 222-digitBeverages, spirits and vinegar
22084-digit headingUndenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages
2208206-digit subheading- Spirits obtained by distilling grape wine or grape marc :
220820118-digit tariff item-- Brandy

Section IV — PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

GST on liquor & spirits

Liquor & Spirits (HSN 2208) attracts 18% GST under GST Schedule II. On a sale within the same state this is charged as 9% CGST + 9% SGST; on an inter-state sale or an import it is charged as a single 18% IGST. This is the rate recorded for the primary code 22082011 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported liquor & spirits

When liquor & spirits (HSN 22082011) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 150%, AIDC 150%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 0% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹412.5. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 22082011 →

Conclusion

The HSN code for liquor & spirits is 2208 at the heading level, with 22082011 the most commonly used 8-digit tariff item (18% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.