--- title: "1806 HSN Code | HSN Code for Cocoa food preparations in India" description: "Know more about 1806 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 1806 covering Cocoa food preparations." canonical: "https://busy.in/hsn/sub-chapter-1806/" --- # HSN Sub-chapter 1806: Cocoa food preparations Chocolate and other food preparations containing cocoa Part of [Chapter 18: Cocoa and Cocoa Preparations](https://busy.in/hsn/chapter-18/). - Current GST rate: 5% - Earlier GST rate: 5% ## HSN codes | Code | Title | | --- | --- | | 18061000 | [Cocoa powder with added sweeteners](https://busy.in/hsn/hsn-18061000/) | | 18062000 | [Chocolate Preparations (>2kg Blocks/Bulk)](https://busy.in/hsn/hsn-18062000/) | | 18063100 | [Other, for remote-controlled flight only : Other](https://busy.in/hsn/hsn-18063100/) | | 18063200 | [Cocoa Blocks, Slabs, Bars (Not Filled)](https://busy.in/hsn/hsn-18063200/) | | 18069010 | [Other :Other: Chloro thiophene-2-carboxylic acid](https://busy.in/hsn/hsn-18069010/) | | 18069020 | [Other : Sugar confectionary containing cocoa](https://busy.in/hsn/hsn-18069020/) | | 18069030 | [Other \| Spreads Containing Cocoa](https://busy.in/hsn/hsn-18069030/) | | 18069040 | [Cocoa Preparations for Beverages](https://busy.in/hsn/hsn-18069040/) | | 18069090 | [Cocoa-Based Food Preparations \| Other](https://busy.in/hsn/hsn-18069090/) | ## Frequently asked questions ### What products are classified under HSN 1806 It includes Cocoa food preparations ### What should my invoice and records include for Cocoa food preparations? 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. ### Can reverse charge ever apply to transactions involving Cocoa food preparations? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Cocoa food preparations are forward charge. Check the current notifications for any special cases before deciding. ### Does MRP, weight or pack size change GST treatment for Cocoa food preparations? 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. ### Any special steps when selling Cocoa food preparations through an e‑commerce platform? 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. ### Is the composition scheme suitable if I mainly trade Cocoa food preparations? The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in. ## India's trade performance: HSN Sub-Chapter 1806 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1,351 Cr (+25.30% YoY) — 0.0365% of India's total exports - Imports: ₹1,137 Cr (+4.98% YoY) — 0.0186% of India's total imports - Trade balance: ₹214 Cr (Surplus); surplus rank #322 of 1233 sub-chapters - Share of Chapter 18: 53.76% of its exports; import side 13.49% - Rank within Chapter 18: #1 of 6 by export value; import-side #4 ### Key metrics - Export CAGR: 5.66% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #336 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +25.30% in FY 2024-25 - Contribution to Ch. 18: 53.76% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 1806 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 | 971.02 | 0.0423% | — | 71.88% | 531.52 | 0.0148% | — | 28.79% | +439.50 | #298 | | FY 2019-20 | 905.94 | 0.0410% | −6.70% | 71.07% | 538.47 | 0.0161% | +1.31% | 29.36% | +367.47 | #308 | | FY 2020-21 | 793.00 | 0.0369% | −12.47% | 71.55% | 442.13 | 0.0152% | −17.89% | 21.87% | +350.87 | #346 | | FY 2021-22 | 896.84 | 0.0286% | +13.09% | 78.30% | 615.79 | 0.0135% | +39.28% | 22.69% | +281.05 | #378 | | FY 2022-23 | 924.51 | 0.0255% | +3.09% | 74.43% | 930.57 | 0.0162% | +51.12% | 26.36% | −6.06 | #392 | | FY 2023-24 | 1,078.01 | 0.0298% | +16.60% | 70.83% | 1,083.23 | 0.0193% | +16.41% | 25.50% | −5.22 | #371 | | FY 2024-25 | 1,350.79 | 0.0365% | +25.30% | 53.76% | 1,137.14 | 0.0186% | +4.98% | 13.49% | +213.65 | #336 | - CAGR (7-year): exports 5.66%/yr, imports 13.51%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 1806 export-import analysis ### Consistent export growth: 5.66% CAGR over 7 years India's exports under HSN Sub-Chapter 1806 have grown at a compound annual rate of 5.66% over 7 fiscal years, rising from ₹971.02 Crore in FY 2018-19 to ₹1,350.79 Crore in FY 2024-25. ### HSN Sub-Chapter 1806 ranked #336 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 1806 ranks #336 out of 1233 sub-chapters by total export value. Within Chapter 18, it ranks #1 of 6. By trade surplus, it ranks #322 of 1233. ### FY 2024-25 was the strongest growth year for HSN Sub-Chapter 1806 exports The strongest single-year export movement for HSN Sub-Chapter 1806 was recorded in FY 2024-25, when exports surged by 25.30% over the prior year. ### India maintains a trade surplus of ₹213.65 Crore in HSN Sub-Chapter 1806 goods In FY 2024-25, India's exports of ₹1,350.79 Cr exceeded imports of ₹1,137.14 Cr, resulting in a trade surplus of ₹213.65 Crore — ranking #322 of 1233 by surplus magnitude. ### Import growth of 13.51% CAGR signals rising demand for Cocoa food preparations India's imports under HSN Sub-Chapter 1806 have grown at 13.51% CAGR, reaching ₹1,137.14 Crore in FY 2024-25. ### HSN Sub-Chapter 1806 contributes 53.76% of Chapter 18 exports — ranked #1 Among the 6 sub-chapters under Chapter 18, HSN Sub-Chapter 1806 ranks #1 by export value — accounting for 53.76% of the chapter's total exports in FY 2024-25. On the import side, it holds 13.49% share (rank #4). ## 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 (this hsn sub-chapter) | ₹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](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/) | | 1804 | [Cocoa butter, fat & oil](https://busy.in/hsn/sub-chapter-1804/) | | 1805 | [Cocoa powder](https://busy.in/hsn/sub-chapter-1805/) |