Chapter 18GST Classification

Cocoa and Cocoa Preparations

Cocoa and Cocoa Preparations. Chocolates (containing cocoa) are mostly 18%.

Customs Tariff / HS aligned
Last reviewed: 22 Jan 2026
Total Codes32
Dominant RateUniform 5% GST on cocoa and chocolates (2025 Reform).
Key: Chocolate, Cocoa Powder, Cocoa Butter

Quick classification guide

1

4-digit heading: Pick the broad category (e.g. 1801).

2

Inclusions/exclusions: Confirm your product matches.

3

Rate check: Verify the latest notifications before filing.

Browse HSN codes in Chapter 18

Loading codes…

Analysis of Chapter 18

Cocoa and Cocoa Preparations. Chocolates (containing cocoa) are mostly 18%.

Included

  • Chocolate bars
  • Cocoa powder
  • Cocoa butter
  • Cocoa paste

Excluded

Expert insights

White Chocolate (no cocoa) falls under Ch 17. Brown Chocolate is Ch 18.

  • Cocoa Powder (Ch 18) vs Coffee (Ch 09): Distinct chapters.

Compliance checklist

  • 4-digit HSN: turnover-based rules apply (B2B often needs HSN).
  • 6-digit HSN: typically required beyond higher turnover thresholds.
  • Export/Import: use full code as per customs documents.

FAQs for Chapter 18

Is Chocolate 18% or 5%?

As of Sept 2025, most chocolates are 5%.

Is White Chocolate Ch 18?

No! White chocolate (no cocoa solids) is Ch 17.

Sources & accuracy

Not legal advice • Always verify before filing • Page URLs use your deployed site base.