Q3HSN Code 2208
Undenatured ethyl alcohol of an alcoholic strength
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol., spirit, liqueurs and other spiritnous beverages
GST rate
18%
This is the catch-all rate for goods not named elsewhere in the schedules. Some named products (for example puja samagri, rosaries and rakhi) carry a different rate under their own, more specific entry.
Codes under 2208
| Code | Description | GST rate |
|---|---|---|
| 2208 20 | Spirits obtained by distilling grape wine or grape marc: | 18% |
| 2208 20 10 | Spirits obtained by distilling grape wine or grape marc: --- in containers holding 2 L or less | 18% |
| 2208 20 11 | Brandy | 18% |
| 2208 20 12 | Liquors | 18% |
| 2208 20 20 | - | 18% |
| 2208 20 90 | - | 18% |
| 2208 20 91 | Brandy | 18% |
| 2208 20 92 | Liquors | 18% |
| 2208 30 | Whiskies: | 18% |
| 2208 30 10 | - | 18% |
| 2208 30 11 | Bourbon whiskey | 18% |
| 2208 30 12 | Scotch | 18% |
| 2208 30 13 | Blended | 18% |
| 2208 30 20 | - | 18% |
| 2208 30 30 | - | 18% |
| 2208 30 90 | - | 18% |
| 2208 30 91 | Bourbon whiskey | 18% |
| 2208 30 92 | Scotch | 18% |
| 2208 30 93 | Blended | 18% |
| 2208 40 | Rum and other spirits obtained by distilling fermented sugarcane products: | 18% |
| 2208 40 10 | - | 18% |
| 2208 40 11 | Rum | 18% |
| 2208 40 20 | - | 18% |
| 2208 40 91 | Rum | 18% |
| 2208 50 | Gin and geneva: | 18% |
| 2208 50 10 | - | 18% |
| 2208 50 11 | Gin | 18% |
| 2208 50 12 | Geneva | 18% |
| 2208 50 13 | Vodka | 18% |
| 2208 50 20 | - | 18% |
| 2208 50 91 | Gin | 18% |
| 2208 50 92 | Geneva | 18% |
| 2208 50 93 | - | 18% |
| 2208 60 | Vodka | 18% |
| 2208 70 | Liqueurs and cordials: | 18% |
| 2208 70 10 | - | 18% |
| 2208 70 11 | Liqueurs | 18% |
| 2208 70 12 | Cordials | 18% |
| 2208 70 20 | - | 18% |
| 2208 70 91 | Liqueurs | 18% |
| 2208 70 92 | Cordials | 18% |
| 2208 90 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol., spirit, liqueurs and other spiritnous beverages › Other | 18% |
| 2208 90 10 | - | 18% |
| 2208 90 11 | Tequila | 18% |
| 2208 90 12 | Indenatured ethyl alcohol | 18% |
| 2208 90 20 | - | 18% |
| 2208 90 90 | - | 18% |
| 2208 90 91 | Tequila | 18% |
| 2208 90 92 | Indenatured ethyl alcohol | 18% |
← Chapter 22: Water, soft drinks, juices and alcoholic beverages
Related HSN codes
2209Vinegar and substitutes for vinegar obtained from acetic2207Undenatured ethyl alcohol of an alcoholic strength2201Waters, including natural or artificial mineral waters2206Other fermented beverages2202Waters, including mineral waters and aerated waters2205Vermouth and other wine of fresh grapes flavoured
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 2208, under Chapter 22 (Water, soft drinks, juices and alcoholic beverages).
What is the GST rate on undenatured ethyl alcohol of an alcoholic strength?
Undenatured ethyl alcohol of an alcoholic strength is taxed at 18% GST under HSN code 2208. This is the catch-all rate for goods not named elsewhere in the schedules. Some named products (for example puja samagri, rosaries and rakhi) carry a different rate under their own, more specific entry.
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.