HS | Description | Percentage |
---|---|---|
1801 |
Cocoa beans whole or broken, raw or roasted |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
1802 |
Cocoa shells, husks, skins and other cocoa waste |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
1803 |
Cocoa paste whether or not de-fatted |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
1804 |
Cocoa butter, fat and oil |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
1805 |
Cocoa powder, not containing added sugar or sweetening matter |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
1806 |
Chocolates and other food preparations containing cocoa |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |