What products are classified under HSN 1802
It includes Cocoa waste
HSN Sub Chapter 1802 represents Cocoa waste under GST classification. This code helps businesses identify Cocoa waste correctly for billing, taxation, and trade. With HSN Sub Chapter 1802, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Cocoa waste.
GST Rate for Cocoa waste under HSN Code 1802. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 18 | 1802 | Cocoa shells, husks, skins and other cocoa waste | 5% | 5% |
Chapter: 18
Description: Cocoa shells, husks, skins and other cocoa waste
Following Tariff HSN code falls under Cocoa waste:
| Tariff HSN | Description |
|---|---|
| Cocoa shells, husks, skins and other cocoa waste |
Cocoa shells, husks, skins and other cocoa waste
It includes Cocoa waste
Use a delivery challan for sending Cocoa waste to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.
Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.
If your outward supply of Cocoa waste is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.
Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.
Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.
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.