Chocolate HSN Code: A Complete Guide
Chocolate products are popular in retail shops, bakeries and gifting businesses. To charge GST correctly on chocolate bars, dark chocolate and gift packs, you must use the correct chocolate HSN code. This guide explains how different chocolate products are classified and how GST works on them.
HSN Code for Dark Chocolate
Most chocolate products are classified under the HSN chapter for cocoa and preparations that contain cocoa. Dark chocolate bars, blocks and slabs usually fall under a common HSN family that covers chocolate in retail packs. The same code normally applies whether the dark chocolate is plain, flavoured or contains nuts, as long as it is mainly a cocoa based product.
For GST, dark chocolate is generally treated as a standard rated food product. Businesses need to check that their sales invoices, purchase invoices and product masters carry the correct chocolate HSN code so that GST returns stay accurate.
Chocolate HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 4 |
| Section Title | Guide to HSN Section 04 |
| Section Description | PREPARED FOOD STUFFS, BEVERAGES, SPIRITS AND VINEGAR, TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES |
| Chapter | |
|---|---|
| Chapter No | 18 |
| Chapter Title | Cocoa and Cocoa Preparations |
| Chapter Description | Cocoa and cocoa preparations |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 1806 | Cocoa food preparations | 5% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 18061000 | Cocoa powder with added sweeteners | 18% |
| 18062000 | Chocolate Preparations (>2kg Blocks/Bulk) | 18% |
| 18063100 | Other, for remote-controlled flight only : Other | 18% |
| 18063200 | Cocoa Blocks, Slabs, Bars (Not Filled) | 18% |
| 18069010 | Other :Other: Chloro thiophene-2-carboxylic acid | 18% |
| 18069020 | Other : Sugar confectionary containing cocoa | 18% |
| 18069030 | Other | Spreads Containing Cocoa | 18% |
| 18069040 | Cocoa Preparations for Beverages | 18% |
| 18069090 | Cocoa-Based Food Preparations | Other | 18% |
* GST rates may vary based on the latest GST notifications
HSN Code for Chocolate Bars
Chocolate bars meant for eating directly are normally treated as ready to eat cocoa preparations. Whether you sell single bars or multi packs, they usually continue under the same HSN code for chocolate. The size of the bar, brand value or flavour does not change the broad HSN classification. Retailers and wholesalers should keep one standard HSN code in their billing software for all regular chocolate bars. If a particular product contains very low cocoa and is more like a sugar confectionery, it may fall under a different heading, so it is safer to read the product description on the outer carton before deciding the code.
HSN Code for Chocolate Gifts
Chocolate gifts are common during festivals, weddings and corporate events. These packs often contain several varieties of chocolates in one decorative box. In most cases, the entire pack is classified as chocolate and uses the same HSN code as a normal chocolate assortment. When chocolates are part of a larger hamper that also includes biscuits, dry fruits or soft toys, you need to see whether the hamper is billed as a mixed goods kit or whether each item is billed separately. If the hamper is billed as one item, the main character of the hamper decides the correct HSN code.
Conclusion
Chocolate HSN code mainly covers dark chocolate, milk chocolate bars and chocolate gift boxes that contain cocoa. Most of these items attract GST at the standard rate, so using the correct code on every invoice is important. Clear classification helps manufacturers, traders and gift shops avoid disputes and keep their GST returns accurate.
I’m Fazeel Zaidi, a Chartered Accountant based in Prayagraj with 8 years of experience. I specialize in GST and Audits, helping businesses stay compliant and audit-ready. With a B.Com background, I focus on practical, clear guidance that simplifies regulations and supports better decision-making.
Frequently Asked Questions
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What is the HSN code for chocolate bars?
Chocolate bars that are made with cocoa and meant for direct consumption are generally classified under HSN code 1806. This code covers plain, flavoured and filled chocolate bars in retail packs.
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Is dark chocolate classified differently under HSN codes?
In normal cases, dark chocolate uses the same HSN code as other chocolate preparations that contain cocoa. Only if the product is very different in composition or usage will it fall under another heading.
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How does HSN code affect chocolate imports?
HSN code decides the customs duty heading, GST rate and reporting in import documents. If the chocolate is classified correctly at the time of import, it becomes easier to claim input tax credit and file GST returns later
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Are chocolate gifts subject to different HSN codes?
Most chocolate gift boxes stay under the regular chocolate HSN code as long as the main content is chocolate. If gifts are part of a larger mixed hamper, the overall nature of the hamper can influence the final classification.
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Why is it important to know the HSN code for chocolate products?
Knowing the correct chocolate HSN code helps you set up items properly in billing software, charge the right GST rate and report sales in the right table of GST returns. It also reduces the risk of notices related to wrong classification.