---
title: "HSN Code for Not Defatted | HSN 18031000 GST Rate"
description: "Find HSN and GST Rates for 18031000 related to Not Defatted with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-18031000/"
---

# HSN Code 18031000: Not Defatted

- [Section 04: Guide to HSN Section 04](https://busy.in/hsn/section-04/)
- [Chapter 18: Cocoa and Cocoa Preparations](https://busy.in/hsn/chapter-18/)
- [Sub-chapter 1803: Cocoa paste, defatted or not](https://busy.in/hsn/sub-chapter-1803/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Not defatted | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 18031000 ?

It includes Not Defatted

### Does packaging or labelling change the GST for Not Defatted?

For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil.

### How should mixed supplies be billed when Not Defatted is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Not Defatted; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Not Defatted?

If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How much GST applies to Not Defatted?

Under HSN 18031000, Not Defatted attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Do e‑way bill and e‑invoice apply for Not Defatted?

Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

## India's trade performance: HSN Code 18031000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹5 Cr (+188.89% YoY) — 0.0001% of India's total exports
- Imports: ₹251 Cr (+61.02% YoY) — 0.0041% of India's total imports
- Trade balance: −₹246 Cr (Deficit); surplus rank #11463 of 12657 HSN codes
- Share of Sub-Chapter 1803: 60.68% of its exports; import side 98.67%
- Rank within Sub-Chapter 1803: #1 of 2 by export value; import-side #1

### Key metrics

- Export CAGR: 152.64% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6565 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +1,800.00% in FY 2019-20
- Contribution to Sub-Ch. 1803: 60.68% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 18031000

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 1803 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 1803 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 10.00% | 125.96 | 0.0035% | — | 98.85% | −125.94 | #9774 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +1,800.00% | 84.44% | 70.16 | 0.0021% | −44.30% | 97.53% | −69.78 | #8414 |
| FY 2020-21 | 1.26 | 0.0001% | +231.58% | 100.00% | 84.46 | 0.0029% | +20.38% | 97.24% | −83.20 | #7454 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −23.02% | 53.30% | 126.41 | 0.0028% | +49.67% | 97.71% | −125.44 | #8010 |
| FY 2022-23 | 1.13 | 0.0000% | +16.49% | 83.70% | 143.21 | 0.0025% | +13.29% | 98.22% | −142.08 | #7996 |
| FY 2023-24 | 1.80 | 0.0000% | +59.29% | 67.16% | 155.84 | 0.0028% | +8.82% | 98.38% | −154.04 | #7679 |
| FY 2024-25 | 5.20 | 0.0001% | +188.89% | 60.68% | 250.93 | 0.0041% | +61.02% | 98.67% | −245.73 | #6565 |

- CAGR (7-year): exports 152.64%/yr, imports 12.17%/yr (consistently Deficit)

## Key trade insights: HSN Code 18031000 export-import analysis

### Consistent export growth: 152.64% CAGR over 7 years

India's exports under HSN Code 18031000 have grown at a compound annual rate of 152.64% over 7 fiscal years, rising from ₹0.02 Crore in FY 2018-19 to ₹5.20 Crore in FY 2024-25.

### HSN Code 18031000 ranked #6565 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 18031000 ranks #6565 out of 12657 HSN codes by total export value. Within Sub-Chapter 1803, it ranks #1 of 2. By trade surplus, it ranks #11463 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 18031000 exports

The strongest single-year export movement for HSN Code 18031000 was recorded in FY 2019-20, when exports surged by 1,800.00% over the prior year.

### India records a trade deficit of ₹245.73 Crore in HSN Code 18031000 goods

In FY 2024-25, India's imports of ₹250.93 Cr exceeded exports of ₹5.20 Cr, resulting in a trade deficit of ₹245.73 Crore — ranking #11463 of 12657 by surplus magnitude.

### Import growth of 12.17% CAGR signals rising demand for Not Defatted

India's imports under HSN Code 18031000 have grown at 12.17% CAGR, reaching ₹250.93 Crore in FY 2024-25.

### HSN Code 18031000 contributes 60.68% of Sub-Chapter 1803 exports — ranked #1

Among the 2 HSN codes under Sub-Chapter 1803, HSN Code 18031000 ranks #1 by export value — accounting for 60.68% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 98.67% share (rank #1).

## Related HSN Codes in Sub-Chapter 1803

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 18031000: Not Defatted (this hsn code) | ₹5 Cr |
| #2 | [HSN Code 18032000: Wholly Or Partly Defatted](https://busy.in/hsn/hsn-18032000/) | ₹3 Cr |