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Chapter-22 Beverages spirits and vinegar of Year 2008 - 09.




Hs Code Description

Sri Lanka Hs Code - 2201 : Waters, incl natural or artificial mineral waters and aerated waters, not sweetened or flavoured; ice & snow


220110 Mineral waters and aerated waters, not containing added sugar, other sweetening matter or flavoured
220190Ordinary natural water, not containing added sugar, other sweetening matter or flavoured; ice and snow (excl. mineral waters and aerated waters, sea water, distilled water, conductivity water or water of similar purity)

Sri Lanka Hs Code - 2202 : Waters, sweetened or flavoured, & other non-alcoholic beverages, not fruit or vegetable juices


220210Waters, incl. mineral and aerated, with added sugar, sweetener or flavour, for direct consumption as a beverage
220290Non-alcoholic beverages (excl. water, fruit or vegetable juices and milk)

Sri Lanka Hs Code - 2203 : Beer made from malt


220300Beer made from malt

Sri Lanka Hs Code - 2204 : Wine of fresh grapes, incl fortified wines; grape must other than that of heading No 2009


220410Sparkling wine of fresh grapes
220421Wine of fresh grapes, incl. fortified wines, and grape must whose fermentation has been arrested by the addition of alcohol, in containers of <= 2 l (excl. sparkling wine)
220429Wine of fresh grapes, incl. fortified wines, and grape must whose fermentation has been arrested by the addition of alcohol, in containers of > 2 l (excl. sparkling wine)
220430Grape must, of an actual alcoholic strength of > 0,5% vol (excl. grape must whose fermentation has been arrested by the addition of alcohol)

Sri Lanka Hs Code - 2205 : Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances


220510Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances, in containers of <= 2 l
220590Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances, in containers of > 2 l

Sri Lanka Hs Code - 2206 : Other fermented beverages; mixtures of fermented beverages & mixtures of fermented beverages & non-alcoholic beverages


220600Cider, perry, mead and other fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, n.e.s. (excl. beer, wine or fresh grapes, grape must, vermouth and other wine of fresh grapes flavoured with plants or aromatic substances)

Sri Lanka Hs Code - 2207 : Undenatured ethyl alcohol of an alcoholic strength by volume>=80%vol; ethyl alcohol & other spirits, denatured, of any strength


220710Undenatured ethyl alcohol, of actual alcoholic strength of >= 80%
220720Denatured ethyl alcohol and other spirits of any strength

Sri Lanka Hs Code - 2208 : Undenatured ethyl alcohol of an alcoholic strength by volume of<80%vol; spirits, liqueurs and other spirituous beverages


220820Spirits obtained by distilling grape wine or grape marc
220830Whiskies
220840Rum and other spirits obtained by distilling fermented sugar-cane products
220850Gin and Geneva
220860Vodka
220870Liqueurs and cordials
220890Ethyl alcohol of an alcoholic strength of < 80% vol, not denatured; spirits and other spirituous beverages (excl. compound alcoholic preparations of a kind used for the manufacture of beverages, spirits obtained by distilling grape wine or grape marc, whiskies, rum and other spirits obtained by distilling fermented sugar-cane products, gin, geneva, vodka, liqueurs and cordials)

Sri Lanka Hs Code - 2209 : Vinegar and substitutes for vinegar obtained from acetic acid


220900Vinegar, fermented vinegar and substitutes for vinegar obtained from acetic acid



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What is New?

Date: 02-05-2024
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Exchange Rate Notification No. 30/2024-Cus (NT) dated 18.04.2024-reg.

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Seeks to extend the due date for filing of FORM GSTR-1, for the month of March 2024

Date: 10-04-2024
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Seeks to extend the timeline for implementation of Notification No. 04/2024-CT dated 05.01.2024 from 1st April, 2024 to 15th May, 2024

Date: 09-04-2024
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Date: 08-04-2024
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Date: 05-04-2024
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Date: 04-04-2024
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Date: 02-04-2024
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