TaxTMI 
TaxTMI 
Sir
Whether GST applicable on sale of Malt spirit. If yes what is GST rate and HSN code.
GST applicability on sale of Malt spirit
19 Jun 2020 
5 Replies 
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GST applicability on malt spirit depends on HSN 2207 classification and on product composition, denaturation, and use.
GST applicability on malt spirit depends on tariff classification, principally HSN 2207, and on the product's composition, alcoholic strength, denaturation status, and intended use. Certain subheadings within 2207 are noted in tariff commentary as non-GST products; therefore correct GST treatment and rate must be determined by analysing the malt spirit's composition and the precise HSN/subheading applicable to the supply. (AI Summary)
GST applicability on malt spirit depends on tariff classification, principally HSN 2207, and on the product's composition, alcoholic strength, denaturation status, and intended use. Certain subheadings within 2207 are noted in tariff commentary as non-GST products; therefore correct GST treatment and rate must be determined by analysing the malt spirit's composition and the precise HSN/subheading applicable to the supply. (AI Summary)