HSN code · Customs Tariff of India · GST rate
22030000 is the 8-digit HSN code for “BEER MADE FROM MALT”: tariff item 2203 00 00 under heading 2203 of the Customs Tariff of India. No GST rate is shown for this code: alcoholic liquor for human consumption is outside GST under s.9(1) of the CGST Act. The sections are quoted below. Search a code or product below, or copy the code for your invoice.
This code
Chapter 22Heading 2203Sub-heading 2203 00Tariff item 2203 00 00
BEER MADE FROM MALT
Tariff item 2203 00 00 · Heading 2203 · Chapter 22, Customs Tariff of India
The code
What the code covers in the Customs Tariff of India, and the GST rate entries that apply to it.
220300008 digits: 22 + 03 + 00 + 002203 00 00BEER MADE FROM MALTHow to read it
An HSN code is built in layers. Each pair of digits narrows the one before it: 2 digits = chapter, 4 = heading, 6 = sub-heading, 8 = tariff item in the Customs Tariff of India.
The broadest layer. Chapter 22 covers beverages, spirits and vinegar. It sits in Section IV, prepared foodstuffs, beverages, spirits and vinegar, tobacco and manufactured tobacco substitutes.
Beer made from malt.
2203 00 is the 6-digit level of this tariff item; the Customs Tariff prints the item directly under heading 2203.
BEER MADE FROM MALT. The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
Unit of quantity: l.
GST rate
No GST rate is stated for 22030000 on this page. The legal text that governs these goods is quoted below, as fetched from the official source.
Section 9(1) of the Central Goods and Services Tax Act, 2017 levies central tax on intra-State supplies of goods "except on the supply of alcoholic liquor for human consumption", and Article 366(12A) of the Constitution defines goods and services tax as a tax on supply of goods or services "except taxes on the supply of the alcoholic liquor for human consumption".
On your invoice
Notification No. 78/2020-Central Tax dated 15.10.2020 sets the minimum number of HSN digits on B2B tax invoices from 1 April 2021, by the business's aggregate turnover in the previous year.
Businesses with aggregate turnover up to ₹5 crore in the previous year show at least the heading, 2203, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 220300, goes on B2B tax invoices.
Many businesses show the full 22030000, the tariff item itself.
Related codes
Heading 2203, beer made from malt. The codes below sit closest to 22030000 in the Customs Tariff of India: codes elsewhere in chapter 22. Each is shown in the official wording and has its own page with its GST rate entries. Use the search above for any other code.
22060000Heading 2206 · tariff item 2206 00 0022071011Heading 2207 · tariff item 2207 10 11Codes under other headings of chapter 22, beverages, spirits and vinegar. Each page shows that code's own heading and GST rate entries.
Questions
No rate is stated. Section 9(1) of the Central Goods and Services Tax Act, 2017 levies central tax on intra-State supplies of goods "except on the supply of alcoholic liquor for human consumption", and Article 366(12A) of the Constitution defines goods and services tax as a tax on supply of goods or services "except taxes on the supply of the alcoholic liquor for human consumption".
At least 4 digits if your aggregate turnover in the previous year was up to ₹5 crore, and at least 6 digits above ₹5 crore, on B2B tax invoices (Notification No. 78/2020-Central Tax dated 15.10.2020, from 1 April 2021). For this code that is 2203 or 220300; many businesses use the full 22030000.
Tariff item 2203 00 00 of the Customs Tariff of India, First Schedule: “BEER MADE FROM MALT”, under heading 2203 (“Beer made from malt”), in chapter 22 (beverages, spirits and vinegar), Section IV (prepared foodstuffs, beverages, spirits and vinegar, tobacco and manufactured tobacco substitutes). Unit of quantity: l.
About this page
The section, chapter, heading, sub-heading and tariff item on this page are taken from the Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied. No GST rate entry is shown for this code; the legal position is quoted from the Central Goods and Services Tax Act, 2017, section 9 (CBIC GST portal copy, as amended up to 30 September 2020) and the Constitution of India, article 366(12A) (Legislative Department edition as on 1 May 2024).
This is reference information for classification and invoicing. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff or in a rate notification re-opens this page for an update.
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