---
title: "HSN Code for Cocoa Butter, Fat & Oil | HSN 18040000 GST Rate"
description: "Find HSN and GST Rates for 18040000 related to Cocoa Butter, Fat & Oil with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-18040000/"
---

# HSN Code 18040000: Cocoa Butter, Fat & Oil

- [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 1804: Cocoa butter, fat & oil](https://busy.in/hsn/sub-chapter-1804/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Cocoa butter, fat and oil | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 18040000 ?

It includes Cocoa Butter, Fat & Oil

### Does packaging or labelling change the GST for Cocoa Butter, Fat & Oil?

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.

### Do e‑way bill and e‑invoice apply for Cocoa Butter, Fat & Oil?

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.

### How should mixed supplies be billed when Cocoa Butter, Fat & Oil is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cocoa Butter, Fat & Oil; Nil for exempt items if applicable).

### How much GST applies to Cocoa Butter, Fat & Oil?

Under HSN 18040000, Cocoa Butter, Fat & Oil attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Any common misclassification issue with Cocoa Butter, Fat & Oil?

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.

## India's trade performance: HSN Code 18040000 (FY 2024-25)

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

- Exports: ₹1,107 Cr (+159.91% YoY) — 0.0301% of India's total exports
- Imports: ₹2,559 Cr (+137.66% YoY) — 0.0421% of India's total imports
- Trade balance: −₹1,452 Cr (Deficit); surplus rank #12337 of 12657 HSN codes
- Share of Sub-Chapter 1804: 100.00% of its exports; import side 100.00%
- Rank within Sub-Chapter 1804: #1 of 1 by export value; import-side #1

### Key metrics

- Export CAGR: 19.72% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #477 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +159.91% in FY 2024-25
- Contribution to Sub-Ch. 1804: 100.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 18040000

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. 1804 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 1804 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 376.05 | 0.0165% | — | 100.00% | 317.33 | 0.0089% | — | 100.00% | +58.72 | #832 |
| FY 2019-20 | 362.76 | 0.0165% | −3.53% | 100.00% | 385.19 | 0.0115% | +21.38% | 100.00% | −22.43 | #847 |
| FY 2020-21 | 306.64 | 0.0143% | −15.47% | 100.00% | 521.45 | 0.0179% | +35.37% | 100.00% | −214.81 | #1014 |
| FY 2021-22 | 238.09 | 0.0076% | −22.36% | 100.00% | 640.02 | 0.0140% | +22.74% | 100.00% | −401.93 | #1491 |
| FY 2022-23 | 304.32 | 0.0084% | +27.82% | 100.00% | 776.51 | 0.0135% | +21.33% | 100.00% | −472.19 | #1316 |
| FY 2023-24 | 425.99 | 0.0118% | +39.98% | 100.00% | 1,076.77 | 0.0192% | +38.67% | 100.00% | −650.78 | #1097 |
| FY 2024-25 | 1,107.18 | 0.0301% | +159.91% | 100.00% | 2,559.00 | 0.0421% | +137.66% | 100.00% | −1,451.82 | #477 |

- CAGR (7-year): exports 19.72%/yr, imports 41.61%/yr (consistently Deficit)

## Key trade insights: HSN Code 18040000 export-import analysis

### Consistent export growth: 19.72% CAGR over 7 years

India's exports under HSN Code 18040000 have grown at a compound annual rate of 19.72% over 7 fiscal years, rising from ₹376.05 Crore in FY 2018-19 to ₹1,107.18 Crore in FY 2024-25.

### HSN Code 18040000 ranked #477 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 18040000 ranks #477 out of 12657 HSN codes by total export value. Within Sub-Chapter 1804, it ranks #1 of 1. By trade surplus, it ranks #12337 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 18040000 exports

The strongest single-year export movement for HSN Code 18040000 was recorded in FY 2024-25, when exports surged by 159.91% over the prior year.

### India records a trade deficit of ₹1,451.82 Crore in HSN Code 18040000 goods

In FY 2024-25, India's imports of ₹2,559.00 Cr exceeded exports of ₹1,107.18 Cr, resulting in a trade deficit of ₹1,451.82 Crore — ranking #12337 of 12657 by surplus magnitude.

### Import growth of 41.61% CAGR signals rising demand for Cocoa Butter, Fat & Oil

India's imports under HSN Code 18040000 have grown at 41.61% CAGR, reaching ₹2,559.00 Crore in FY 2024-25.

### HSN Code 18040000 contributes 100.00% of Sub-Chapter 1804 exports — ranked #1

Among the 1 HSN codes under Sub-Chapter 1804, HSN Code 18040000 ranks #1 by export value — accounting for 100.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 100.00% share (rank #1).

## Related HSN Codes in Sub-Chapter 1804

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 18040000: Cocoa Butter, Fat & Oil (this hsn code) | ₹1,107 Cr |