--- title: "HSN Code for Cocoa Preparations for Beverages | HSN 18069040 GST Rate" description: "Find HSN and GST Rates for 18069040 related to Cocoa Preparations for Beverages with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-18069040/" --- # HSN Code 18069040: Cocoa Preparations for Beverages - [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 1806: Cocoa food preparations](https://busy.in/hsn/sub-chapter-1806/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Preparations containing cocoa for making beverages | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 18069040 ? It includes Cocoa Preparations for Beverages ### Can we claim ITC on inputs used to trade Cocoa Preparations for Beverages? 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. ### Any common misclassification issue with Cocoa Preparations for Beverages? 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. ### Does packaging or labelling change the GST for Cocoa Preparations for Beverages? 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 Cocoa Preparations for Beverages is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cocoa Preparations for Beverages; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Cocoa Preparations for Beverages? 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 18069040 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹43 Cr (+27.59% YoY) — 0.0012% of India's total exports - Imports: < ₹1 Crore (−71.67% YoY) — 0.0000% of India's total imports - Trade balance: ₹42 Cr (Surplus); surplus rank #2280 of 12657 HSN codes - Share of Sub-Chapter 1806: 3.17% of its exports; import side 0.04% - Rank within Sub-Chapter 1806: #6 of 9 by export value; import-side #9 ### Key metrics - Export CAGR: 14.98% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3837 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +34.00% in FY 2019-20 - Contribution to Sub-Ch. 1806: 3.17% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 18069040 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. 1806 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 1806 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 18.53 | 0.0008% | — | 1.91% | < ₹1 Crore | 0.0000% | — | 0.11% | +17.97 | #4205 | | FY 2019-20 | 24.83 | 0.0011% | +34.00% | 2.74% | < ₹1 Crore | 0.0000% | −62.50% | 0.04% | +24.62 | #3830 | | FY 2020-21 | 28.04 | 0.0013% | +12.93% | 3.54% | < ₹1 Crore | 0.0000% | +38.10% | 0.07% | +27.75 | #3755 | | FY 2021-22 | 26.59 | 0.0008% | −5.17% | 2.96% | 16.32 | 0.0004% | +5,527.59% | 2.65% | +10.27 | #4198 | | FY 2022-23 | 26.15 | 0.0007% | −1.65% | 2.83% | 1.48 | 0.0000% | −90.93% | 0.16% | +24.67 | #4345 | | FY 2023-24 | 33.56 | 0.0009% | +28.34% | 3.11% | 1.80 | 0.0000% | +21.62% | 0.17% | +31.76 | #4091 | | FY 2024-25 | 42.82 | 0.0012% | +27.59% | 3.17% | < ₹1 Crore | 0.0000% | −71.67% | 0.04% | +42.31 | #3837 | - CAGR (7-year): exports 14.98%/yr, imports -1.55%/yr (consistently Surplus) ## Key trade insights: HSN Code 18069040 export-import analysis ### Consistent export growth: 14.98% CAGR over 7 years India's exports under HSN Code 18069040 have grown at a compound annual rate of 14.98% over 7 fiscal years, rising from ₹18.53 Crore in FY 2018-19 to ₹42.82 Crore in FY 2024-25. ### HSN Code 18069040 ranked #3837 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 18069040 ranks #3837 out of 12657 HSN codes by total export value. Within Sub-Chapter 1806, it ranks #6 of 9. By trade surplus, it ranks #2280 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 18069040 exports The strongest single-year export movement for HSN Code 18069040 was recorded in FY 2019-20, when exports surged by 34.00% over the prior year. ### India maintains a trade surplus of ₹42.31 Crore in HSN Code 18069040 goods In FY 2024-25, India's exports of ₹42.82 Cr exceeded imports of ₹0.51 Cr, resulting in a trade surplus of ₹42.31 Crore — ranking #2280 of 12657 by surplus magnitude. ### Import growth of -1.55% CAGR signals stable import dependency for Cocoa Preparations for Beverages India's imports under HSN Code 18069040 have grown at -1.55% CAGR, reaching ₹0.51 Crore in FY 2024-25. ### HSN Code 18069040 contributes 3.17% of Sub-Chapter 1806 exports — ranked #6 Among the 9 HSN codes under Sub-Chapter 1806, HSN Code 18069040 ranks #6 by export value — accounting for 3.17% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.04% share (rank #9). ## Related HSN Codes in Sub-Chapter 1806 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 18069090: Cocoa-Based Food Preparations \| Other](https://busy.in/hsn/hsn-18069090/) | ₹714 Cr | | #2 | [HSN Code 18069010: Other :Other: Chloro thiophene-2-carboxylic acid](https://busy.in/hsn/hsn-18069010/) | ₹204 Cr | | #3 | [HSN Code 18063200: Cocoa Blocks, Slabs, Bars (Not Filled)](https://busy.in/hsn/hsn-18063200/) | ₹157 Cr | | #4 | [HSN Code 18069020: Other : Sugar confectionary containing cocoa](https://busy.in/hsn/hsn-18069020/) | ₹125 Cr | | #5 | [HSN Code 18062000: Chocolate Preparations (>2kg Blocks/Bulk)](https://busy.in/hsn/hsn-18062000/) | ₹57 Cr | | #6 | HSN Code 18069040: Cocoa Preparations for Beverages (this hsn code) | ₹43 Cr | | #7 | [HSN Code 18063100: Other, for remote-controlled flight only : Other](https://busy.in/hsn/hsn-18063100/) | ₹37 Cr | | #8 | [HSN Code 18061000: Cocoa powder with added sweeteners](https://busy.in/hsn/hsn-18061000/) | ₹10 Cr | | #9 | [HSN Code 18069030: Other \| Spreads Containing Cocoa](https://busy.in/hsn/hsn-18069030/) | ₹3 Cr |