Section IV: Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco
| HSN Code | Description | GST Rate |
|---|---|---|
| 1801 | COCOA BEANS, WHOLE OR BROKEN, RAW OR ROASTED | 5.00% |
| 1802 | COCOA SHELLS, HUSKS, SKINS AND OTHER COCOA WASTE | 5.00% |
| 1803 | COCOA PASTE, WHETHER OR NOT DEFATTED | 5.00% |
| 1804 | COCOA BUTTER, FAT AND OIL | 18.00% |
| 1805 | COCOA POWDER, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER | 18.00% |
| 1806 | CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA | 18.00% |