HSN 2208: Ethyl alcohol
HSN code 2208 covers: Ethyl alcohol, undenatured; of an alcoholic strength by volume of less than 80% volume; spirits, liqueurs and other spirituous beverages.
This code is not separately listed in the rate schedule, so the standard 18% GST applies unless the item is specifically exempt (nil-rated). Confirm against the CBIC rate finder or your CA before billing.
Rates reflect the 22 Sep 2025 GST 2.0 reform (mainly 5% and 18%, with 3% for precious metals and 28%/40% for select sin and luxury goods). This is a reference drawn from the CBIC rate schedule, not tax advice — confirm the exact rate for your specific item with your CA.
What's inside 2208
This heading has 7 subheadings, including: Spirits obtained by distilling grape wine or grape marc, Whiskies, Rum and other spirits obtained by distilling fermented sugar-cane products, Gin and geneva, Vodka, Liqueurs and cordials, Spirits, liqueurs and other spirituous beverages; n.e.c. in heading no. 2208. Use the HSN/SAC finder to pin down the exact code.
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