GST Rate & HSN Code for Cocoa & cocoa preparations – Chapter 18

Notes

  1. This Chapter 18 of GST doesn’t cover the arrangements of headings 0403, 1901, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.
  2. Heading 1806 Includes sugar candy store containing cocoa and, likely to Note 1 to this Chapter, other food arrangements containing cocoa.
HSN Code Description Rate (%) CESS (%) Effective Date Rate Revision
1801 COCOA BEANS, WHOLE OR BROKEN, RAW OR ROASTED 5% 01/07/2017
18010000 COCOA BEANS, WHOLE OR BROKEN, RAW OR ROASTED 5% 01/07/2017
1802 COCOA SHELLS, HUSKS, SKINS AND OTHER COCOA WASTE 5% 01/07/2017
18020000 COCOA SHELLS, HUSKS, SKINS AND OTHER COCOA WASTE 5% 01/07/2017
1803 COCOA PASTE, WHETHER OR NOT DEFATTED 5% 01/07/2017
18031000 COCOA PASTE, WHETHER OR NOT DEFATTED NOT DEFATTED 5% 01/07/2017
18032000 COCOA PASTE, WHETHER OR NOT DEFATTED WHOLLY OR PARTLY DEFATTED 5% 01/07/2017
1804 COCOA BUTTER, FAT AND OIL 18% 15/11/2017
18040000 COCOA BUTTER, FAT AND OIL 18% 15/11/2017
1805 COCOA POWDER, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER 18% 15/11/2017
18050000 COCOA POWDER, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER 18% 15/11/2017
1806 CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA 18% 15/11/2017
18061000 CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA – COCOA POWDER, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER 18% 15/11/2017
18062000 CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA – OTHER PREPARATIONS IN BLOCKS, SLABS OR BARS WEIGHING MORE THAN 2 KG OR IN LIQUID, PASTE, POWDER, GRANULAR OR OTHER BULK FORM IN CONTAINERS OR IMMEDIATE PACKINGS, OF A CONTENT EXCEEDING 2 KG 18% 15/11/2017
18063100 CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA – OTHER, IN BLOCKS, SLABS OR BARS : FILLED 18% 15/11/2017
18063200 CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA – OTHER, IN BLOCKS, SLABS OR BARS : NOT FILLED 18% 15/11/2017
180690 OTHER 18% 15/11/2017
18069010 CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA – OTHER : CHOCOLATE AND CHOCOLATE PRODUCTS 18% 15/11/2017
18069020 CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA – OTHER : SUGAR CONFECTIONARY CONTAINING COCOA 18% 15/11/2017
18069030 CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA – OTHER : SPREADS CONTAINING COCOA 18% 15/11/2017
18069040 CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA – OTHER : PREPARATIONS CONTAINING COCOA FOR MAKING BEVERAGES 18% 15/11/2017
18069090 CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA – OTHER : OTHER 18% 15/11/2017

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