HSN code · Customs Tariff of India · GST rate
22072000 is the 8-digit HSN code for “Ethyl alcohol and other spirits, denatured, of any strength”: tariff item 2207 20 00 under heading 2207 of the Customs Tariff of India. The GST rate depends on the goods: the entries for this code carry 5% or 18%. Search a code or product below, or copy the code for your invoice.
This code
Chapter 22Heading 2207Sub-heading 2207 20Tariff item 2207 20 00
Ethyl alcohol and other spirits, denatured, of any strength
Tariff item 2207 20 00 · Heading 2207 · 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.
220720008 digits: 22 + 07 + 20 + 002207 20 00Ethyl alcohol and other spirits, denatured, of any strengthHow 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.
Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength.
2207 20 is the 6-digit level of this tariff item; the Customs Tariff prints the item directly under heading 2207.
Ethyl alcohol and other spirits, denatured, of any strength. 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
2 entries of the GST rate notifications name this code's heading or particular goods in its chapter, and they carry 5% or 18%. No single rate is stated for 22072000 here; read each entry's official description against your goods.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Entries that cite 2207 (this code's heading) | |||
| Schedule I, S. No. 152Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 2207 | Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol) | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
| Schedule II, S. No. 2Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 2207 | Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit (petrol)] | 18%IGST 18% · CGST 9% · SGST/UTGST 9%From 22 September 2025 |
Each entry applies only to the goods it describes. If none describes your goods, the entry for goods not specified elsewhere applies: Schedule II, S. No. 639, 18%: “Goods which are not specified in Schedule I, III, IV, V, VI or VII”.
Rates are IGST on inter-State supplies; on supplies within a State the same rate is split equally between CGST and SGST/UTGST, under Notification No. 9/2025-Central Tax (Rate) with the same S. Nos.
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, 2207, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 220720, goes on B2B tax invoices.
Many businesses show the full 22072000, the tariff item itself.
Rate history
Rate depends on the goods
Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), which superseded Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017. The 2 entries in force from this date are listed in the GST rate section above.
Earlier rates under Notification 1/2017 are not shown here
Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 applied until it was superseded by Notification 9/2025.
Related codes
Heading 2207, undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength. The codes below sit closest to 22072000 in the Customs Tariff of India: the other tariff items under heading 2207 and 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.
22072000, this page's code, is tariff item 2207 20 00 under the same heading.
22090010Heading 2209 · tariff item 2209 00 1022090020Heading 2209 · tariff item 2209 00 20Codes under other headings of chapter 22, beverages, spirits and vinegar. Each page shows that code's own heading and GST rate entries.
Questions
It depends on the goods: 2 entries of the rate notifications name this code's heading or particular goods in its chapter, and they carry 5% or 18%: Schedule I, S. No. 152 (5%); Schedule II, S. No. 2 (18%). Each entry applies only to the goods it describes; if none describes your goods, Schedule II, S. No. 639 (18%) applies. The full wording of every entry is in the GST rate section above.
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 2207 or 220720; many businesses use the full 22072000.
Tariff item 2207 20 00 of the Customs Tariff of India, First Schedule: “Ethyl alcohol and other spirits, denatured, of any strength”, under heading 2207 (“Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength”), 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. The GST entries are taken from Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), as amended by Notifications 19/2025 and 01/2026; exemptions: Notification No. 10/2025.
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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