TaxTMI 
TaxTMI 
Sir, what will be eight digit HSN code for - 1. Country liquor made from Grain and 2. Country liquor made from molasses.
Eight digit HSN code for country liquor
11 May 2021 
5 Replies 
4231 Views Asked by
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. (AI Summary)
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. (AI Summary)