HSN CodeGST 18%

1804

Chapter

18

Cocoa & Preparations

Cocoa butter, fat and oil

HSN Code

1804

GST Rate

18%

Type

HSN

Common Items / Examples

cocoa butter

GST Rate Details

The applicable GST rate is 18%, split as:

  • CGST: 9% + SGST: 9% (for intra-state supply)
  • IGST: 18% (for inter-state supply)

* GST rates are subject to change. Always verify with the CBIC official notification before filing.

Frequently Asked Questions

What is HSN code 1804?

HSN code 1804 is the Harmonised System of Nomenclature code for "Cocoa butter, fat and oil" under Chapter 18 — Cocoa & Preparations. This code is used in GST invoices and returns to classify goods.

What is the GST rate on HSN code 1804?

The GST rate on HSN code 1804 (Cocoa butter, fat and oil) is 18%. CGST is 9% and SGST is 9% for intra-state, or IGST at 18% for inter-state transactions.

Is HSN code mandatory in GST invoices?

Yes. Businesses with annual turnover above ₹5 crore must mention 6-digit HSN codes in B2B invoices and 4-digit codes in B2C invoices. For turnover ₹1.5–5 crore, 4-digit HSN is required in B2B invoices.

What is the difference between HSN and SAC codes?

HSN (Harmonised System of Nomenclature) codes are used for goods, while SAC (Services Accounting Code) codes are used for services in GST. Code 1804 is an HSN code for goods.

How many digits are in an HSN code?

HSN codes can have 2, 4, 6, or 8 digits depending on the level of classification. 2-digit codes represent chapters, 4-digit heading, 6-digit sub-heading, and 8-digit tariff item.