Chapter 18GST Classification
Cocoa and Cocoa Preparations
Covers cocoa beans, powder, butter, and all chocolate products.
Based on Customs Tariff ActUpdated: December 2025
Total Codes32
Dominant RateUniform 5% GST on cocoa and chocolates (2025 Reform).
Includes: Chocolate, Cocoa Powder, Cocoa Butter...
How to find the correct HSN Code in Chapter 18?
1
Identify Heading: Match your product with the 4-digit headings below.
2
Check Exclusions: Ensure your item isn't listed in the "Excluded" section.
3
Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.
Browse HSN Codes in Chapter 18
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What does Chapter 18 Cover?
Covers cocoa beans, powder, butter, and all chocolate products.
Included
- Chocolate bars
- Cocoa powder
- Cocoa butter
- Cocoa paste
Excluded
- White ChocolateGo to Ch 17
- Cocoa-flavored milkGo to Ch 22
Common Confusions
- • Cocoa Powder (Ch 18) vs Coffee (Ch 09): Distinct chapters.
Compliance Notes
- • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
- • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
- • Export/Import: Always use full 8-digit code.
Expert 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.
HSN Classification Framework
HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.