Chapter 18 Cocoa and cocoa preparations
Sr. No. Chapter Heading Description Rate of GST
1.
  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]
 5%
2.
  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]
 28%