GST Rate on Chocolate
The GST rate on chocolate is 18%, under HSN code 1704 (sugar confectionery, including chocolates). Here is the full breakdown, a worked example, and related rates in Food & Beverages.
GST rate breakdown for chocolate
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- HSN code on the invoice: 1704
- Also covers: candy, sweets, toffee
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on chocolate
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Within state: ₹900 CGST + ₹900 SGST
- To another state: ₹1,800 IGST
- Invoice total: ₹11,800
FAQs about GST on chocolate
What is the GST rate on chocolate?
The GST rate on chocolate is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Chocolate falls under HSN code 1704.
What is the HSN code for chocolate?
Chocolate falls under HSN code 1704, which covers sugar confectionery, including chocolates. Show this code on every GST tax invoice line for chocolate.