GoodsHSN 2207
Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit (petrol)] — GST rate 18%
18%GST
Condition: other than ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit (petrol)]
| CGST (intra-state) | 9% |
| SGST / UTGST (intra-state) | 9% |
| IGST (inter-state) | 18% |
| HSN code | 2207 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to oil marketing companies or petroleum refineries for blending with motor spirit (petrol)] classified under HSN 2207 attracts 18% GST effective 22 September 2025. On an intra-state supply this is charged as 9% CGST plus 9% SGST; on an inter-state supply the full 18% is charged as IGST. This rate applies subject to the condition: other than ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit (petrol)].