--- title: "HSN Code for Cocoa-Based Food Preparations | Other | HSN 18069090 GST Rate" description: "Find HSN and GST Rates for 18069090 related to Cocoa-Based Food Preparations | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-18069090/" --- # HSN Code 18069090: Cocoa-Based Food Preparations | Other - [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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 18069090 ? It includes Cocoa-Based Food Preparations | Other ### Any common misclassification issue with Cocoa-Based Food Preparations / Other? 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. ### Can we claim ITC on inputs used to trade Cocoa-Based Food Preparations / Other? 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 should mixed supplies be billed when Cocoa-Based Food Preparations / Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cocoa-Based Food Preparations / Other; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Cocoa-Based Food Preparations / Other? 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. ### Does packaging or labelling change the GST for Cocoa-Based Food Preparations / Other? 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 much GST applies to Cocoa-Based Food Preparations / Other? Under HSN 18069090, Cocoa-Based Food Preparations / Other attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ## India's trade performance: HSN Code 18069090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹714 Cr (+14.12% YoY) — 0.0194% of India's total exports - Imports: ₹147 Cr (+3.39% YoY) — 0.0024% of India's total imports - Trade balance: ₹567 Cr (Surplus); surplus rank #563 of 12657 HSN codes - Share of Sub-Chapter 1806: 52.87% of its exports; import side 12.90% - Rank within Sub-Chapter 1806: #1 of 9 by export value; import-side #4 ### Key metrics - Export CAGR: 0.91% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #719 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +14.12% in FY 2024-25 - Contribution to Sub-Ch. 1806: 52.87% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 18069090 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 | 676.33 | 0.0296% | — | 69.65% | 65.73 | 0.0018% | — | 12.37% | +610.60 | #489 | | FY 2019-20 | 676.70 | 0.0307% | +0.05% | 74.70% | 86.51 | 0.0026% | +31.61% | 16.07% | +590.19 | #489 | | FY 2020-21 | 573.35 | 0.0267% | −15.27% | 72.30% | 33.45 | 0.0011% | −61.33% | 7.57% | +539.90 | #605 | | FY 2021-22 | 628.75 | 0.0200% | +9.66% | 70.11% | 54.31 | 0.0012% | +62.36% | 8.82% | +574.44 | #700 | | FY 2022-23 | 577.04 | 0.0159% | −8.22% | 62.42% | 115.97 | 0.0020% | +113.53% | 12.46% | +461.07 | #824 | | FY 2023-24 | 625.84 | 0.0173% | +8.46% | 58.06% | 141.92 | 0.0025% | +22.38% | 13.10% | +483.92 | #785 | | FY 2024-25 | 714.22 | 0.0194% | +14.12% | 52.87% | 146.73 | 0.0024% | +3.39% | 12.90% | +567.49 | #719 | - CAGR (7-year): exports 0.91%/yr, imports 14.32%/yr (consistently Surplus) ## Key trade insights: HSN Code 18069090 export-import analysis ### Consistent export growth: 0.91% CAGR over 7 years India's exports under HSN Code 18069090 have grown at a compound annual rate of 0.91% over 7 fiscal years, rising from ₹676.33 Crore in FY 2018-19 to ₹714.22 Crore in FY 2024-25. ### HSN Code 18069090 ranked #719 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 18069090 ranks #719 out of 12657 HSN codes by total export value. Within Sub-Chapter 1806, it ranks #1 of 9. By trade surplus, it ranks #563 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 18069090 exports The strongest single-year export movement for HSN Code 18069090 was recorded in FY 2024-25, when exports surged by 14.12% over the prior year. ### India maintains a trade surplus of ₹567.49 Crore in HSN Code 18069090 goods In FY 2024-25, India's exports of ₹714.22 Cr exceeded imports of ₹146.73 Cr, resulting in a trade surplus of ₹567.49 Crore — ranking #563 of 12657 by surplus magnitude. ### Import growth of 14.32% CAGR signals rising demand for Cocoa-Based Food Preparations | Other India's imports under HSN Code 18069090 have grown at 14.32% CAGR, reaching ₹146.73 Crore in FY 2024-25. ### HSN Code 18069090 contributes 52.87% of Sub-Chapter 1806 exports — ranked #1 Among the 9 HSN codes under Sub-Chapter 1806, HSN Code 18069090 ranks #1 by export value — accounting for 52.87% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 12.90% share (rank #4). ## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-18069040/) | ₹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 |