HSN Code 2203: Beer made from malt
HSN code 2203 classifies beer made from malt under India's GST system. GST rate: 28%.
GST Rate Breakdown
- GST Rate: 28%
- CGST + SGST (intra-state): 14% + 14%
- IGST (inter-state): 28%
Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.
The 28% slab is the top GST rate under GST 2
The 28% slab is the top GST rate under GST 2.0 (effective 22 September 2025), applied to sin and luxury goods. Beer made from malt attracts this top rate.
Sample Calculation for Beer made from malt
- Taxable value: ₹10,000
- GST (28%): ₹2,800
- Intra-state: ₹1,400 CGST + ₹1,400 SGST
- Inter-state: ₹2,800 IGST
- Total: ₹12,800
When to Use HSN Code 2203
Use HSN code 2203 on every tax invoice for beer made from malt. Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about HSN 2203
What is HSN code 2203?
HSN code 2203 classifies beer made from malt under India's GST system. The applicable GST rate is 28%.
What is the GST rate for Beer made from malt?
Beer made from malt attracts 28% GST. For intra-state sales: 14% CGST + 14% SGST. For inter-state: 28% IGST.
Is Beer made from malt exempt from GST?
No. Beer made from malt attracts 28% GST on every taxable sale.