What products are classified under HSN 18062000 ?
It includes Chocolate Preparations (>2kg Blocks/Bulk)
HSN Code 18062000 represents Chocolate Preparations (>2kg Blocks/Bulk) under GST classification. This code helps businesses identify Chocolate Preparations (>2kg Blocks/Bulk) correctly for billing, taxation, and trade. With HSN Code 18062000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Chocolate Preparations (>2kg Blocks/Bulk).
HSN Code 18062000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 18 | Cocoa and cocoa preparations | 1806 | Chocolate and other food preparations containing cocoa | Other preparations in blocks, slabs or bars weighing more than 2 kg. or in liquid, paste,powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg. | 9% | 9% | 18% | 0% |
Description of goods
Other preparations in blocks, slabs or bars weighing more than 2 kg. or in liquid, paste,powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg.
Chapter
18 – Cocoa and cocoa preparations
Sub Chapter
1806 – Chocolate and other food preparations containing cocoa
Chocolate Preparations (>2kg Blocks/Bulk) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Cocoa powder, containing added sugar or other sweetening matter | |
| Other, in blocks, slabs or bars : Filled | |
| Other, in blocks, slabs or bars : Not Filled | |
| Other : Chocolate and chocolate products | |
| Other : Sugar confectionary containing cocoa | |
| Other : Spreads containing cocoa | |
| Other : Preparations containing cocoa for making beverages | |
| Other : Other |
Cocoa powder, containing added sugar or other sweetening matter
Other, in blocks, slabs or bars : Filled
Other, in blocks, slabs or bars : Not Filled
Other : Chocolate and chocolate products
Other : Sugar confectionary containing cocoa
Other : Spreads containing cocoa
Other : Preparations containing cocoa for making beverages
Other : Other
It includes Chocolate Preparations (>2kg Blocks/Bulk)
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.
Under HSN 18062000, Chocolate Preparations (>2kg Blocks/Bulk) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Chocolate Preparations (>2kg Blocks/Bulk); Nil for exempt items if applicable).
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.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.