GST HSN Chapter 18

Cocoa and cocoa preparations

This chapter covers cocoa beans, whole or broken, raw or roasted; cocoa shells, husks, skins and other cocoa waste; cocoa paste, whether or not defatted; cocoa butter, fat and oil; cocoa powder, not containing added sugar or other sweetening matter; chocolate and other food preparations containing cocoa.

Simple Summary

Chapter 18 covers Cocoa and cocoa preparations.

What is NOT covered?

This chapter excludes White chocolate (Chapter 17).

UQC Guidance

KGS

GST Rate Summary

Chocolates are 18% or 28%. Cocoa powder 5%.

HSN Codes in this Chapter

Type below to narrow down your search

HSN Code Description Action
18 Cocoa and cocoa preparations Use
1801 COCOA BEANS, WHOLE OR BROKEN, RAW OR ROASTED Use
180100 COCOA BEANS, WHOLE OR BROKEN, RAW OR ROASTED Use
18010000 COCOA BEANS, WHOLE OR BROKEN, RAW OR ROASTED Use
1802 COCOA SHELLS, HUSKS, SKINS AND OTHER COCOA WASTE Use
180200 COCOA SHELLS, HUSKS, SKINS AND OTHER COCOA WASTE Use
18020000 COCOA SHELLS, HUSKS, SKINS AND OTHER COCOA WASTE Use
1803 COCOA PASTE, WHETHER OR NOT DEFATTED Use
180310 NOT DEFATTED Use
18031000 NOT DEFATTED Use
180320 WHOLLY OR PARTLY DEFATTED Use
18032000 WHOLLY OR PARTLY DEFATTED Use
1804 COCOA BUTTER, FAT AND OIL Use
180400 COCOA BUTTER, FAT AND OIL Use
18040000 COCOA BUTTER, FAT AND OIL Use
1805 COCOA POWDER, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER Use
180500 COCOA POWDER, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER Use
18050000 COCOA POWDER, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER Use
1806 CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA Use
180610 COCOA POWDER, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER Use
18061000 COCOA POWDER, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER Use
180620 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. Use
18062000 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. Use
180631 FILLED Use
18063100 FILLED Use
180632 NOT FILLED Use
18063200 NOT FILLED Use
180690 OTHER : Use
18069010 CHOCOLATE AND CHOCOLATE PRODUCTS Use
18069020 SUGAR CONFECTIONARY CONTAINING COCOA Use
18069030 SPREADS CONTAINING COCOA Use
18069040 PREPARATIONS CONTAINING COCOA FOR MAKING BEVERAGES Use
18069090 OTHER Use