--- title: "1804 HSN Code | HSN Code for Cocoa butter, fat & oil in India" description: "Know more about 1804 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 1804 covering Cocoa butter, fat & oil." canonical: "https://busy.in/hsn/sub-chapter-1804/" --- # HSN Sub-chapter 1804: Cocoa butter, fat & oil Cocoa butter, fat and oil Part of [Chapter 18: Cocoa and Cocoa Preparations](https://busy.in/hsn/chapter-18/). - Current GST rate: 5% - Earlier GST rate: 18% ## HSN codes | Code | Title | | --- | --- | | 18040000 | [Cocoa Butter, Fat & Oil](https://busy.in/hsn/hsn-18040000/) | ## Frequently asked questions ### What products are classified under HSN 1804 It includes Cocoa butter, fat & oil ### What should my invoice and records include for Cocoa butter, fat & oil? Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail. ### How should I document Cocoa butter, fat & oil sent for job work? Use a delivery challan for sending Cocoa butter, fat & oil 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. ### Do spares or accessories of Cocoa butter, fat & oil follow the same HSN? Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice. ### Can reverse charge ever apply to transactions involving Cocoa butter, fat & oil? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Cocoa butter, fat & oil are forward charge. Check the current notifications for any special cases before deciding. ### Does MRP, weight or pack size change GST treatment for Cocoa butter, fat & oil? Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN. ## India's trade performance: HSN Sub-Chapter 1804 (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) — 0.0299% of India's total exports - Imports: ₹2,559 Cr (+137.66% YoY) — 0.0420% of India's total imports - Trade balance: −₹1,452 Cr (Deficit); surplus rank #996 of 1233 sub-chapters - Share of Chapter 18: 44.07% of its exports; import side 30.37% - Rank within Chapter 18: #2 of 6 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: #367 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +159.91% in FY 2024-25 - Contribution to Ch. 18: 44.07% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 1804 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 Ch. 18 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 18 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 376.05 | 0.0164% | — | 27.84% | 317.33 | 0.0088% | — | 17.19% | +58.72 | #476 | | FY 2019-20 | 362.76 | 0.0164% | −3.53% | 28.46% | 385.19 | 0.0115% | +21.38% | 21.00% | −22.43 | #481 | | FY 2020-21 | 306.64 | 0.0143% | −15.47% | 27.67% | 521.45 | 0.0179% | +35.37% | 25.80% | −214.81 | #522 | | FY 2021-22 | 238.09 | 0.0076% | −22.36% | 20.79% | 640.02 | 0.0140% | +22.74% | 23.58% | −401.93 | #635 | | FY 2022-23 | 304.32 | 0.0084% | +27.82% | 24.50% | 776.51 | 0.0135% | +21.33% | 21.99% | −472.19 | #611 | | FY 2023-24 | 425.99 | 0.0118% | +39.98% | 27.99% | 1,076.77 | 0.0192% | +38.67% | 25.35% | −650.78 | #558 | | FY 2024-25 | 1,107.18 | 0.0299% | +159.91% | 44.07% | 2,559.00 | 0.0420% | +137.66% | 30.37% | −1,451.82 | #367 | - CAGR (7-year): exports 19.72%/yr, imports 41.61%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 1804 export-import analysis ### Consistent export growth: 19.72% CAGR over 7 years India's exports under HSN Sub-Chapter 1804 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 Sub-Chapter 1804 ranked #367 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 1804 ranks #367 out of 1233 sub-chapters by total export value. Within Chapter 18, it ranks #2 of 6. By trade surplus, it ranks #996 of 1233. ### FY 2024-25 was the strongest growth year for HSN Sub-Chapter 1804 exports The strongest single-year export movement for HSN Sub-Chapter 1804 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 Sub-Chapter 1804 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 #996 of 1233 by surplus magnitude. ### Import growth of 41.61% CAGR signals rising demand for Cocoa butter, fat & oil India's imports under HSN Sub-Chapter 1804 have grown at 41.61% CAGR, reaching ₹2,559.00 Crore in FY 2024-25. ### HSN Sub-Chapter 1804 contributes 44.07% of Chapter 18 exports — ranked #2 Among the 6 sub-chapters under Chapter 18, HSN Sub-Chapter 1804 ranks #2 by export value — accounting for 44.07% of the chapter's total exports in FY 2024-25. On the import side, it holds 30.37% share (rank #1). ## Related Sub-Chapters in Chapter 18 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 1806: Cocoa food preparations](https://busy.in/hsn/sub-chapter-1806/) | ₹1,351 Cr | | #2 | HSN Sub-Chapter 1804: Cocoa butter, fat & oil (this hsn sub-chapter) | ₹1,107 Cr | | #3 | [HSN Sub-Chapter 1805: Cocoa powder](https://busy.in/hsn/sub-chapter-1805/) | ₹40 Cr | | #4 | [HSN Sub-Chapter 1803: Cocoa paste, defatted or not](https://busy.in/hsn/sub-chapter-1803/) | ₹9 Cr | | #5 | [HSN Sub-Chapter 1801: Cocoa beans, whole or broken](https://busy.in/hsn/sub-chapter-1801/) | ₹5 Cr | | #6 | [HSN Sub-Chapter 1802: Cocoa waste](https://busy.in/hsn/sub-chapter-1802/) | < ₹1 Crore | ## Other sub-chapters | Code | Title | | --- | --- | | 1801 | [Cocoa beans, whole or broken](https://busy.in/hsn/sub-chapter-1801/) | | 1802 | [Cocoa waste](https://busy.in/hsn/sub-chapter-1802/) | | 1803 | [Cocoa paste, defatted or not](https://busy.in/hsn/sub-chapter-1803/) | | 1805 | [Cocoa powder](https://busy.in/hsn/sub-chapter-1805/) | | 1806 | [Cocoa food preparations](https://busy.in/hsn/sub-chapter-1806/) |