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Eight digit HSN code for country liquor, Goods and Services Tax - GST

Issue Id: - 117212
Dated: 11-5-2021
By:- KARAN VERMA
Eight digit HSN code for country liquor

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Sir, what will be eight digit HSN code for - 1. Country liquor made from Grain and 2. Country liquor made from molasses.

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Showing Replies 1 to 5 of 5 Records

1 Dated: 12-5-2021
By:- Rajagopalan Ranganathan

Sir,

Country liquor is out of purview of GST Act, 2017. However according to Customs Tariff liquor falls under sub-heading No.22087011


2 Dated: 12-5-2021
By:- KARAN VERMA

Sir, in my view, there is difference in liquerers and liquor.


3 Dated: 14-5-2021
By:- KASTURI SETHI

Sh.Karan Verma Ji,

It is a fact that there is a world of difference between 'liquerers' and 'liquor'. In my view, country liquor is either covered under 22087011 or 22087091. There is no other possibility. In Central Excise era, Central Excise duty was not leviable on liquor. Now under GST regime also, liquor is out of scope of GST. There is no case law on this issue of classification. Irrespective of leviability of Central Excise duty or GST on country liquor, HSN is available under Customs Tariff Act, it being internationally accepted.


4 Dated: 14-5-2021
By:- KARAN VERMA

ok sir, thanks for suggestion.

Can i used HSN 22089099 which is for others.


5 Dated: 15-5-2021
By:- KASTURI SETHI

No. Country liquor is also one of types of liquors. We have specific sub-heading for liquors. So no logic of classifying in residual entry. What is purpose for this ? For State Excise duty or job work ?


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