HSN code 2207 — UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME
HSN · heading18%UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL. OR HIGHER, ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH
This code covers undenatured ethyl alcohol (pure alcohol) with 80% or higher alcoholic strength by volume, as well as denatured ethyl alcohol and other spirits of any strength. Denatured alcohol is ethanol treated with additives to make it unfit for drinking, while undenatured alcohol is the pure form used in beverages and industrial applications.
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 5% | 2.5% | 2.5% | Sch I S.No 152 |
| 18% | 9% | 9% | Sch II S.No 2 |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22 · all codes at 18%
gst calculator — pre-filled with this rate
products commonly classified here
तटस्थ आत्मा (neutral spirits)Denatured alcoholEthyl alcoholIndustrial alcoholNeutral spiritsNon-potable denatured alcoholPure alcohol 80% and aboveRectified spiritविकृत अल्कोहल (denatured alcohol)
more specific codes
sibling codes
- 2201WATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED
- 2202WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING
- 2203BEER MADE FROM MALT
- 2204WINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES, GRAPE MUST OTHER THAN THAT OF HEADING 2008
- 2205VERMOUTH AND OTHER WINE OF FRESH GRAPES FLAVOURED WITH PLANTS OR AROMATIC SUBSTANCES
- 2206OTHER FERMENTED BEVERAGES (FOR EXAMPLE, CIDER, PERRY, MEAD SAKE), MIXTURES OF FERMENTED BEVERAG
- 2208UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF LESS THAN 80% VOL., SPIRIT, LIQ
- 2209VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID
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compiled from official sources · not tax advice · verify with your tax advisor before filing