Eight digit HSN code for country liquor

[KARAN VERMA]

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

[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

[KARAN VERMA]

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

[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 under22087011 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.

[KARAN VERMA]

ok sir, thanks for suggestion.

Can i used HSN 22089099 which is for others.

[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 ?

AI Summary

Country liquor classification: outside GST scope, use specific Customs Tariff subheadings instead of residual HSN entries. Country liquor-whether from grain or molasses-is treated as outside the GST Act, 2017, and its HSN classification must follow the Customs Tariff, with specific sub headings such as 22087011 or 22087091 applicable; use of a residual 'others' entry is inappropriate where a specific liquor sub heading exists. The discussion notes the absence of binding case law and recalls Central Excise historical treatment, while emphasizing practical purposes like state excise or job work in choosing an HSN.