Headings in chapter 18 and their GST
| HSN | Description | GST |
|---|
| 1801 | Cocoa beans, whole or broken, raw or roasted1 tariff item | 5% |
| 1802 | Cocoa shells, husks, skins and other cocoa waste1 tariff item | 5% |
| 1803 | Cocoa paste, whether or not defatted2 tariff items | 5% |
| 1804 | Cocoa butter, fat and oil1 tariff item | 5% |
| 1805 | Cocoa powder, not containing added sugar or other sweetening matter1 tariff item | 5% |
| 1806 | Chocolate and other food preparations containing cocoa9 tariff items | 5% |
Where a heading shows two rates, its codes or its goods differ: tap the heading to see each 8-digit code and the condition for each rate.
What chapter 18 covers
Chapter 18 of the tariff is "Cocoa and cocoa preparations". It has 6 four-digit headings and 15 eight-digit tariff items, such as 1801 (Cocoa beans, whole or broken, raw or roasted), 1802 (Cocoa shells, husks, skins and other cocoa waste), 1803 (Cocoa paste, whether or not defatted).
GST rates in chapter 18
Most of its tariff items are taxed at 5%. By tariff item: 15 at 5%.
Questions
What is the GST rate for chapter 18 goods?
Most of its tariff items are taxed at 5%. Of the 15 eight-digit codes in chapter 18, 15 at 5%. Check the exact code in the table: some headings have more than one rate.
What is HSN code 1801?
Heading 1801 is "Cocoa beans, whole or broken, raw or roasted". GST: 5%.