--- title: "1805 HSN Code | HSN Code for Cocoa powder in India" description: "Know more about 1805 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 1805 covering Cocoa powder." canonical: "https://busy.in/hsn/sub-chapter-1805/" --- # HSN Sub-chapter 1805: Cocoa powder Cocoa powder, not containing added sugar or other sweetening matter 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 | | --- | --- | | 18050000 | [Cocoa powder](https://busy.in/hsn/hsn-18050000/) | ## Frequently asked questions ### What products are classified under HSN 1805 It includes Cocoa powder ### How should I document Cocoa powder sent for job work? Use a delivery challan for sending Cocoa powder 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. ### Any import/export nuance for Cocoa powder? 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. ### What should my invoice and records include for Cocoa powder? 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. ### Do spares or accessories of Cocoa powder 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 powder? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Cocoa powder are forward charge. Check the current notifications for any special cases before deciding. ## India's trade performance: HSN Sub-Chapter 1805 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹40 Cr (+289.89% YoY) — 0.0011% of India's total exports - Imports: ₹2,342 Cr (+97.22% YoY) — 0.0384% of India's total imports - Trade balance: −₹2,302 Cr (Deficit); surplus rank #1043 of 1233 sub-chapters - Share of Chapter 18: 1.60% of its exports; import side 27.79% - Rank within Chapter 18: #3 of 6 by export value; import-side #2 ### Key metrics - Export CAGR: 66.25% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #937 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +289.89% in FY 2024-25 - Contribution to Ch. 18: 1.60% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 1805 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 | 1.90 | 0.0001% | — | 0.14% | 342.22 | 0.0095% | — | 18.54% | −340.32 | #1111 | | FY 2019-20 | 1.74 | 0.0001% | −8.42% | 0.14% | 371.74 | 0.0111% | +8.63% | 20.27% | −370.00 | #1104 | | FY 2020-21 | 3.47 | 0.0002% | +99.43% | 0.31% | 520.31 | 0.0179% | +39.97% | 25.74% | −516.84 | #1071 | | FY 2021-22 | 5.88 | 0.0002% | +69.45% | 0.51% | 783.33 | 0.0171% | +50.55% | 28.86% | −777.45 | #1055 | | FY 2022-23 | 9.91 | 0.0003% | +68.54% | 0.80% | 1,153.04 | 0.0201% | +47.20% | 32.66% | −1,143.13 | #1034 | | FY 2023-24 | 10.29 | 0.0003% | +3.83% | 0.68% | 1,187.49 | 0.0211% | +2.99% | 27.96% | −1,177.20 | #1040 | | FY 2024-25 | 40.12 | 0.0011% | +289.89% | 1.60% | 2,341.94 | 0.0384% | +97.22% | 27.79% | −2,301.82 | #937 | - CAGR (7-year): exports 66.25%/yr, imports 37.79%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 1805 export-import analysis ### Consistent export growth: 66.25% CAGR over 7 years India's exports under HSN Sub-Chapter 1805 have grown at a compound annual rate of 66.25% over 7 fiscal years, rising from ₹1.90 Crore in FY 2018-19 to ₹40.12 Crore in FY 2024-25. ### HSN Sub-Chapter 1805 ranked #937 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 1805 ranks #937 out of 1233 sub-chapters by total export value. Within Chapter 18, it ranks #3 of 6. By trade surplus, it ranks #1043 of 1233. ### FY 2024-25 was the strongest growth year for HSN Sub-Chapter 1805 exports The strongest single-year export movement for HSN Sub-Chapter 1805 was recorded in FY 2024-25, when exports surged by 289.89% over the prior year. ### India records a trade deficit of ₹2,301.82 Crore in HSN Sub-Chapter 1805 goods In FY 2024-25, India's imports of ₹2,341.94 Cr exceeded exports of ₹40.12 Cr, resulting in a trade deficit of ₹2,301.82 Crore — ranking #1043 of 1233 by surplus magnitude. ### Import growth of 37.79% CAGR signals rising demand for Cocoa powder India's imports under HSN Sub-Chapter 1805 have grown at 37.79% CAGR, reaching ₹2,341.94 Crore in FY 2024-25. ### HSN Sub-Chapter 1805 contributes 1.60% of Chapter 18 exports — ranked #3 Among the 6 sub-chapters under Chapter 18, HSN Sub-Chapter 1805 ranks #3 by export value — accounting for 1.60% of the chapter's total exports in FY 2024-25. On the import side, it holds 27.79% share (rank #2). ## 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](https://busy.in/hsn/sub-chapter-1804/) | ₹1,107 Cr | | #3 | HSN Sub-Chapter 1805: Cocoa powder (this hsn sub-chapter) | ₹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/) | | 1804 | [Cocoa butter, fat & oil](https://busy.in/hsn/sub-chapter-1804/) | | 1806 | [Cocoa food preparations](https://busy.in/hsn/sub-chapter-1806/) |