HSN Code 2208: Undenatured ethyl alcohol of strength less than 80% (whisky, rum, gin)
HSN code 2208 classifies undenatured ethyl alcohol of strength less than 80% (whisky, rum, gin) 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. Undenatured ethyl alcohol of strength less than 80% (whisky, rum, gin) attracts this top rate.
Sample Calculation for Undenatured ethyl alcohol of strength less than 80% (whisky, rum, gin)
- 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 2208
Use HSN code 2208 on every tax invoice for undenatured ethyl alcohol of strength less than 80% (whisky, rum, gin). Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about HSN 2208
What is HSN code 2208?
HSN code 2208 classifies undenatured ethyl alcohol of strength less than 80% (whisky, rum, gin) under India's GST system. The applicable GST rate is 28%.
What is the GST rate for Undenatured ethyl alcohol of strength less than 80% (whisky, rum, gin)?
Undenatured ethyl alcohol of strength less than 80% (whisky, rum, gin) attracts 28% GST. For intra-state sales: 14% CGST + 14% SGST. For inter-state: 28% IGST.
Is Undenatured ethyl alcohol of strength less than 80% (whisky, rum, gin) exempt from GST?
No. Undenatured ethyl alcohol of strength less than 80% (whisky, rum, gin) attracts 28% GST on every taxable sale.