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 |
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| 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 |
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