Eight digit HSN code for country liquor

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....ight digit HSN code for country liquor<br> Query (Issue) Started By: - KARAN VERMA Dated:- 11-5-2021 Last Reply Date:- 15-5-2021 Goods and Services Tax - GST<br>Got 5 Replies<br>GST<br>Sir, what will be eight digit HSN code for - 1. Country liquor made from Grain and 2. Country liquor made from molasses. Reply By Rajagopalan Ranganathan: The Reply: Sir, Country liquor is out of purview of GST A....

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....ct, 2017. However according to Customs Tariff liquor falls under sub-heading No.22087011 Reply By KARAN VERMA: The Reply: Sir, in my view, there is difference in liquerers and liquor. Reply By KASTURI SETHI: The Reply: Sh.Karan Verma Ji, It is a fact that there is a world of difference between &#39;liquerers&#39; and &#39;liquor&#39;. In my view, country liquor is either covered under 2208701....

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....1 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. Reply By KARAN ....

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....VERMA: The Reply: ok sir, thanks for suggestion. Can i used HSN 22089099 which is for others. Reply By KASTURI SETHI: The Reply: 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 ?<br> Discussion Forum - Knowledge Sharing ....