HSN 1806: Chocolate and other food preparations containing cocoa – GST Rate

HSN 1806 covers chocolate and other food preparations containing cocoa. GST on HSN 1806 is 5% (rates effective 22 September 2025). This heading has 9 tariff items, for example 1806 10 00, 1806 20 00 and 1806 31 00.

Chapter 18: Cocoa and cocoa preparations

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 1806

5%CGST 2.5% + SGST 2.5% / IGST 5%

Chocolates and other food preparations containing cocoa

Reference: Schedule I, S. No. 116 (Spec: 1806)

Sub-Headings & Tariff Items Under 1806

Showing 14 sub-classification codes with complete hierarchy descriptions.

1806106-Digit Sub-heading

Chain: Cocoa and cocoa preparations > Chocolate And Other Food Preparations Containing Cocoa > Cocoa Powder, Containing Added Sugar Or Other Sweetening Matter

180610008-Digit Tariff Item

Chain: Cocoa and cocoa preparations > Chocolate And Other Food Preparations Containing Cocoa > Cocoa Powder, Containing Added Sugar Or Other Sweetening Matter > Cocoa Powder, Containing Added Sugar Or Other Sweetening Matter

1806206-Digit Sub-heading

180620008-Digit Tariff Item

Chain: Cocoa and cocoa preparations > Chocolate And Other Food Preparations Containing Cocoa > Other Preparations In Blocks, Slabs Or Bars Weighing More Than 2 Kg. Or In Liquid, Paste, Powder, Granular Or Other Bulk Form In Containers Or Immediate Packings, Of A Content Exceeding 2 Kg. > Other Preparations In Blocks, Slabs Or Bars Weighing More Than 2 Kg. Or In Liquid, Paste, Powder, Granular Or Other Bulk Form In Containers Or Immediate Packings, Of A Content Exceeding 2 Kg.

1806316-Digit Sub-heading

Chain: Cocoa and cocoa preparations > Chocolate And Other Food Preparations Containing Cocoa > Filled

180631008-Digit Tariff Item

Chain: Cocoa and cocoa preparations > Chocolate And Other Food Preparations Containing Cocoa > Filled > Filled

1806326-Digit Sub-heading

Chain: Cocoa and cocoa preparations > Chocolate And Other Food Preparations Containing Cocoa > Not Filled

180632008-Digit Tariff Item

Chain: Cocoa and cocoa preparations > Chocolate And Other Food Preparations Containing Cocoa > Not Filled > Not Filled

1806906-Digit Sub-heading

Chain: Cocoa and cocoa preparations > Chocolate And Other Food Preparations Containing Cocoa > Other :

180690108-Digit Tariff Item

Chain: Cocoa and cocoa preparations > Chocolate And Other Food Preparations Containing Cocoa > Other : > Chocolate And Chocolate Products

180690208-Digit Tariff Item

Chain: Cocoa and cocoa preparations > Chocolate And Other Food Preparations Containing Cocoa > Other : > Sugar Confectionary Containing Cocoa

180690308-Digit Tariff Item

Chain: Cocoa and cocoa preparations > Chocolate And Other Food Preparations Containing Cocoa > Other : > Spreads Containing Cocoa

180690408-Digit Tariff Item

Chain: Cocoa and cocoa preparations > Chocolate And Other Food Preparations Containing Cocoa > Other : > Preparations Containing Cocoa For Making Beverages

180690908-Digit Tariff Item

Chain: Cocoa and cocoa preparations > Chocolate And Other Food Preparations Containing Cocoa > Other : > Other

Other Headings in Chapter 18

HSN 1801

Cocoa Beans, Whole Or Broken, Raw Or Roasted

HSN 1802

Cocoa Shells, Husks, Skins And Other Cocoa Waste

HSN 1803

Cocoa Paste, Whether Or Not Defatted

HSN 1804

Cocoa Butter, Fat And Oil

HSN 1805

Cocoa Powder, Not Containing Added Sugar Or Other Sweetening Matter

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