HSN Code | HSN Description | GST Rate | |
---|---|---|---|
Chapter 22 |
BEVERAGES, SPIRITS AND VINEGAR | ||
2208 |
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liquors and other spirituous beverages | ||
220820 |
- | Spirits obtained by distilling grape wine or grape marc: | |
--- | In containers holding 2 l or less : | ||
22082011 |
---- | Brandy | |
22082019 |
---- | Other | |
--- | Other: | ||
22082091 |
---- | Brandy | |
22082099 |
---- | Other | |
220830 |
- | Whiskies: | |
--- | In containers holding 2 l or less : | ||
22083011 |
---- | Bourbon whiskey | |
22083012 |
---- | Scotch | |
22083013 |
---- | Blended | |
22083019 |
---- | Other | |
--- | Other: | ||
22083091 |
---- | Bourbon whiskey | |
22083092 |
---- | Scotch | |
22083093 |
---- | Blended | |
22083099 |
---- | Other | |
220840 |
- | Rum and other spirits obtained by distilling fermented sugarcane products : | |
--- | In containers holding 2 l or less : | ||
22084011 |
---- | Rum | |
22084012 |
---- | Other | |
--- | Other: | ||
22084091 |
---- | Rum | |
22084092 |
---- | Other | |
220850 |
- | Gin and Geneva : | |
--- | In containers holding 2 l or less : | ||
22085011 |
---- | Gin | |
22085012 |
---- | Geneva | |
22085091 |
---- | Gin | |
22085092 |
---- | Geneva | |
22086000 |
- | Vodka | |
220870 |
- | Liquors and cordials : | |
--- | In containers holding 2 l or less : | ||
22087011 |
---- | Liquors | |
22087012 |
---- | Cordials | |
--- | Other: | ||
22087091 |
---- | Liquors | |
22087092 |
---- | Cordials | |
220890 |
- | Other: | |
--- | In containers holding 2 l or less : | ||
22089011 |
---- | Tequila | |
22089012 |
---- | Indenatured ethyl alcohol | |
22089019 |
---- | Other | |
--- | Other: | ||
22089091 |
---- | Tequila | |
22089092 |
---- | Indenatured ethyl alcohol | |
22089099 |
---- | Other |
☑ Monthly | GSTR-3B
GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.
☑ Monthly | GSTR-5A
GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]
☑ Monthly | PMT-06
PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].
Taxpayers have a choice to pay tax either, as per -
☑ Monthly | GSTR-11
GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
☑ Annual | GSTR-4
GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).