HSN Code 18040000 -- – Cocoa butter, fat and oil (GST Rate 5%)

HSN Code 18040000

Cocoa butter, fat and oil

HSN18040000

Cocoa butter, fat and oil

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 18 -- Cocoa and cocoa preparations
Heading: 1804
Subheading: 180400
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Cocoa butter, fat and oil. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Create an invoice with this code → See all items at 5% →

Related codes from Cocoa and cocoa preparations

18010000
Cocoa beans, whole or broken, raw or roasted
5%
18020000
Cocoa shells, husks, skins and other cocoa waste
5%
18031000
Cocoa paste, whether or not defatted not defatted
5%
18032000
Cocoa paste, whether or not defatted wholly or partly defatted
5%
18050000
Cocoa powder, not containing added sugar or other sweetening matter
5%

Frequently asked questions

What is HSN Code 18040000?
HSN Code 18040000 is the official Harmonized System of Nomenclature code for Cocoa butter, fat and oil, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 18040000?
HSN Code 18040000 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 18040000 belong to?
HSN Code 18040000 falls under Chapter 18 -- Cocoa and cocoa preparations of the GST tariff.
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