GST rate and HSN code for chocolates and candy
GST on chocolates is 5% (HSN 1806) from 22 September 2025, down from 18%. The entry covers chocolates and other food preparations containing cocoa. Toffees, candies and other sugar confectionery without cocoa (1704) also moved from 18% to 5%, and boiled sweets from 12% to 5%.
HSN code and GST rate for chocolates and candy
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Chocolates and cocoa preparations | 1806 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 116 |
| Toffee, candy, boiled sweets (no cocoa) | 1704 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 110 |
In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Chocolates and other food preparations containing cocoa; sugar confectionery not containing cocoa”.
What changed in September 2025
| Condition | Before 22 Sep 2025 | From 22 Sep 2025 |
|---|---|---|
| Chocolates and cocoa preparations | 18% | 5% |
| Toffee, candy, boiled sweets (no cocoa) | 18% (boiled sweets 12%) | 5% |
Old rate as listed in Annexure I of the PIB release on the 56th GST Council meeting (3 September 2025).
What to print on the bill
- Print 1806 for chocolates and 1704 for toffees, candies and white chocolate.
- A chocolate gift box with only chocolates is 5%.
- Update both headings in your billing software from 18% to 5%.
- HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.
Common mistakes
- Still charging 18% on chocolates.
- Billing white chocolate under 1806. The schedule lists white chocolate in 1704, also 5%.
- Charging 18% on a chocolate box with a soft toy; check the mixed-supply rule.
Put the right HSN and GST on every bill
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Questions about GST on chocolates and candy
What changed for chocolates in September 2025?
Chocolates and food preparations containing cocoa (1806) went from 18% to 5% (PIB, Annexure I).
Is toffee 5%?
Yes. Sugar confectionery not containing cocoa (1704), including toffee and candy, is 5%.
Is white chocolate 1806 or 1704?
Schedule I, S. No. 110 lists 'sugar confectionery (including white chocolate), not containing cocoa' under 1704.
More sweets, namkeen and diwali / puja items
Look up another item in the HSN and GST rate finder, or see all GST rates by category.
General information, not tax advice. Rates are taken from Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025, as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.