Q3HSN Code 2207
Undenatured ethyl alcohol of an alcoholic strength
Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. Or higher, ethyl alcohol and other spirits, denatured, of any strength
GST rate
| Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol) | 5% |
| 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)] | 18% |
| Spirits for industrial use | 18% |
Codes under 2207
| Code | Description | GST rate |
|---|---|---|
| 2207 10 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. Or higher: | Varies |
| 2207 10 11 | Concentrates of alcoholic beverages | Varies |
| 2207 10 12 | Spirits for industrial use | 18% |
| 2207 20 | Ethyl alcohol and other spirits, denatured, of any strength | Varies |
← Chapter 22: Water, soft drinks, juices and alcoholic beverages
Related HSN codes
2208Undenatured ethyl alcohol of an alcoholic strength2206Other fermented beverages2209Vinegar and substitutes for vinegar obtained from acetic2205Vermouth and other wine of fresh grapes flavoured2201Waters, including natural or artificial mineral waters2204Wine of fresh grapes, including fortified wines, grape must
Frequently Asked Questions
What is the HSN code for undenatured ethyl alcohol of an alcoholic strength?
The HSN code for undenatured ethyl alcohol of an alcoholic strength is 2207, under Chapter 22 (Water, soft drinks, juices and alcoholic beverages).
What is the GST rate on undenatured ethyl alcohol of an alcoholic strength?
It depends on the specific item: ethyl alcohol supplied to oil marketing companies or petroleum refineries for blending with motor spirit (petrol) is 5%; 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)] is 18%; spirits for industrial use is 18%.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.