GST Rates Chapter 18
[ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ]
CHAPTER 18 : COCOA AND COCOA PREPARATIONS
|
| GST RATES |
|
| 5% : |
| 1. |
|
Cocoa beans whole or broken, raw or roasted : 1801 |
| 2. |
|
Cocoa shells, husks, skins and other cocoa waste : 1802 and |
| 3. |
|
Cocoa paste whether or not de-fatted : 1803 |
|
| 28% : |
| 1. |
|
Cocoa butter, fat and oil : 1804 |
| 2. |
|
Cocoa powder, not containing added sugar or sweetening matter : 1805 and |
| 3. |
|
Chocolates and other food preparations containing cocoa : 1806 |
|
