---
title: "HSN Code for Wholly Or Partly Defatted | HSN 18032000 GST Rate"
description: "Find HSN and GST Rates for 18032000 related to Wholly Or Partly Defatted with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-18032000/"
---

# HSN Code 18032000: Wholly Or Partly 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 |
| --- | --- | --- | --- | --- |
| Wholly or partly defatted | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 18032000 ?

It includes Wholly Or Partly Defatted

### Can we claim ITC on inputs used to trade Wholly Or Partly 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 Wholly Or Partly Defatted?

Under HSN 18032000, Wholly Or Partly Defatted attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Does packaging or labelling change the GST for Wholly Or Partly 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.

### Any common misclassification issue with Wholly Or Partly Defatted?

Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection.

### Do e‑way bill and e‑invoice apply for Wholly Or Partly 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 18032000 (FY 2024-25)

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

- Exports: ₹3 Cr (+287.36% YoY) — 0.0001% of India's total exports
- Imports: ₹3 Cr (+31.13% YoY) — 0.0001% of India's total imports
- Trade balance: Nil (Neutral); surplus rank #5711 of 12657 HSN codes
- Share of Sub-Chapter 1803: 39.32% of its exports; import side 1.33%
- Rank within Sub-Chapter 1803: #2 of 2 by export value; import-side #2

### Key metrics

- Export CAGR: 62.95% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7068 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +287.36% in FY 2024-25
- Contribution to Sub-Ch. 1803: 39.32% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 18032000

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% | — | 90.00% | 1.46 | 0.0000% | — | 1.15% | −1.28 | #8880 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −66.67% | 13.33% | 1.78 | 0.0001% | +21.92% | 2.47% | −1.72 | #9399 |
| FY 2020-21 | Nil | 0.0000% | −100.00% | 0.00% | 2.40 | 0.0001% | +34.83% | 2.76% | −2.40 | — |
| FY 2021-22 | < ₹1 Crore | 0.0000% | — | 46.70% | 2.96 | 0.0001% | +23.33% | 2.29% | −2.11 | #8122 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −72.94% | 17.04% | 2.59 | 0.0000% | −12.50% | 1.78% | −2.36 | #9197 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +278.26% | 32.46% | 2.57 | 0.0000% | −0.77% | 1.62% | −1.70 | #8347 |
| FY 2024-25 | 3.37 | 0.0001% | +287.36% | 39.32% | 3.37 | 0.0001% | +31.13% | 1.33% | 0.00 | #7068 |

- CAGR (7-year): exports 62.95%/yr, imports 14.96%/yr (consistently Neutral)

## Key trade insights: HSN Code 18032000 export-import analysis

### Consistent export growth: 62.95% CAGR over 7 years

India's exports under HSN Code 18032000 have grown at a compound annual rate of 62.95% over 7 fiscal years, rising from ₹0.18 Crore in FY 2018-19 to ₹3.37 Crore in FY 2024-25.

### HSN Code 18032000 ranked #7068 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 18032000 ranks #7068 out of 12657 HSN codes by total export value. Within Sub-Chapter 1803, it ranks #2 of 2. By trade surplus, it ranks #5711 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 18032000 exports

The strongest single-year export movement for HSN Code 18032000 was recorded in FY 2024-25, when exports surged by 287.36% over the prior year.

### India maintains a trade surplus of ₹0.00 Crore in HSN Code 18032000 goods

In FY 2024-25, India's exports of ₹3.37 Cr exceeded imports of ₹3.37 Cr, resulting in a trade surplus of ₹0.00 Crore — ranking #5711 of 12657 by surplus magnitude.

### Import growth of 14.96% CAGR signals rising demand for Wholly Or Partly Defatted

India's imports under HSN Code 18032000 have grown at 14.96% CAGR, reaching ₹3.37 Crore in FY 2024-25.

### HSN Code 18032000 contributes 39.32% of Sub-Chapter 1803 exports — ranked #2

Among the 2 HSN codes under Sub-Chapter 1803, HSN Code 18032000 ranks #2 by export value — accounting for 39.32% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.33% share (rank #2).

## 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](https://busy.in/hsn/hsn-18031000/) | ₹5 Cr |
| #2 | HSN Code 18032000: Wholly Or Partly Defatted (this hsn code) | ₹3 Cr |