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

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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 CodeDescriptionRate (%)CESS (%)Effective DateRate Revision
1801COCOA BEANS, WHOLE OR BROKEN, RAW OR ROASTED5%01/07/2017
18010000COCOA BEANS, WHOLE OR BROKEN, RAW OR ROASTED5%01/07/2017
1802COCOA SHELLS, HUSKS, SKINS AND OTHER COCOA WASTE5%01/07/2017
18020000COCOA SHELLS, HUSKS, SKINS AND OTHER COCOA WASTE5%01/07/2017
1803COCOA PASTE, WHETHER OR NOT DEFATTED5%01/07/2017
18031000COCOA PASTE, WHETHER OR NOT DEFATTED NOT DEFATTED5%01/07/2017
18032000COCOA PASTE, WHETHER OR NOT DEFATTED WHOLLY OR PARTLY DEFATTED5%01/07/2017
1804COCOA BUTTER, FAT AND OIL18%15/11/2017
18040000COCOA BUTTER, FAT AND OIL18%15/11/2017
1805COCOA POWDER, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER18%15/11/2017
18050000COCOA POWDER, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER18%15/11/2017
1806CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA18%15/11/2017
18061000CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA – COCOA POWDER, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER18%15/11/2017
18062000CHOCOLATE 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 KG18%15/11/2017
18063100CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA – OTHER, IN BLOCKS, SLABS OR BARS : FILLED18%15/11/2017
18063200CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA – OTHER, IN BLOCKS, SLABS OR BARS : NOT FILLED18%15/11/2017
180690OTHER18%15/11/2017
18069010CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA – OTHER : CHOCOLATE AND CHOCOLATE PRODUCTS18%15/11/2017
18069020CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA – OTHER : SUGAR CONFECTIONARY CONTAINING COCOA18%15/11/2017
18069030CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA – OTHER : SPREADS CONTAINING COCOA18%15/11/2017
18069040CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA – OTHER : PREPARATIONS CONTAINING COCOA FOR MAKING BEVERAGES18%15/11/2017
18069090CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA – OTHER : OTHER18%15/11/2017

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