What is the GST (IGST) rate for HSN code 22042110?

HSN code 22042110 (Wine) 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 22042110?

The Basic Customs Duty (BCD) for HSN code 22042110 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 22042110 cover?

HSN code 22042110 covers Wine. 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 22042110?

The standard unit of quantity (UQC) for HSN code 22042110 is l, as listed in the Customs Tariff.

HSN Code Finder · Product

Wine HSN Code 2204

Q: What is the HSN code for Wine?

The HSN code for Wine is 22042110, classified under Chapter 22 – Beverages, spirits and vinegar of India's Customs Tariff (ITC-HS).

Q: What is the HSN code for wine?

Sparkling wine is classified under 22041000 and port/other red wines under 22042110, within heading 2204.

18% IGSTSchedule II

Wine of fresh grapes, including fortified wine, is classified under HSN heading 2204. Sparkling wine and still red/white wines each have their own tariff item.

Search any HSN code

Heading

2204

Primary code

22042110

GST / IGST

18%

Customs duty (BCD)

150%

Wine HSN codes & GST rates

The 8-digit HSN/HS codes under heading 2204 (wine of fresh grapes, including fortified wines; grape must other than that of heading 2009). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
22041000	- Sparkling wine ---- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:	18%	150%
22042110	- Port and other red wines	18%	150%

FTA preferential rates: 2 partner agreement(s) listed for 22042110; best preferential rate 0% via Australia; 2 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for wine?

The HSN code for wine is 2204 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for wine the most common is 22042110, 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 wine is classified under HSN

The HSN classification for wine 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
22044-digit headingWINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES; GRAPE MUST OTHER THAN THAT OF HEADING 2009
2204216-digit subheading- In containers holding
220421108-digit tariff item- Port and other red wines

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

GST on wine

Wine (HSN 2204) 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 22042110 — 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 wine

When wine (HSN 22042110) 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 22042110 →

Conclusion

The HSN code for wine is 2204 at the heading level, with 22042110 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.