Chapter 18 · Section IV

HSN Code Chapter 18: Cocoa, cocoa powder and chocolate

Cocoa and cocoa preparations

Rate distribution

Code	Description	GST rate
1801	Cocoa beans, whole or broken, raw or roasted	5%
1802	Cocoa shells, husks, skins and other cocoa waste	5%
1803	Cocoa paste, whether or not defatted	5%
1804	Cocoa butter, fat and oil	5%
1805	Cocoa powder, not containing added sugar or other	5%
1806	Chocolate and other food preparations containing cocoa	5%

Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.