Cocoa and Cocoa Preparations

Tariff Item Description of goods GST Rates
Central CGST State/UT SGST/UTGST Interstate IGST Compensation cess
1801 Cocoa beans whole or broken, raw or roasted 2.5% 2.5% 5% Nil
1802 Cocoa shells, husks, skins and other cocoa waste 2.5% 2.5% 5% Nil
1803 Cocoa paste whether or not de-fatted 2.5% 2.5% 5% Nil
1804 Cocoa butter, fat and oil 9% 9% 18% Nil
1805 Cocoa powder, not containing added sugar or sweetening matter 9% 9% 18% Nil
1806 Chocolates and other food preparations containing cocoa 9% 9% 18% Nil