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<h1>Cocoa Powder Taxed Under Schedule 3 with 18% IGST or 9% CGST and 9% SGST/UTGST from Nov 15, 2017.</h1> Cocoa powder, not containing added sugar or sweetening matter, is subject to a tax rate under Schedule 3, with an Integrated Goods and Services Tax (IGST) of 18% or a combination of Central Goods and Services Tax (CGST) at 9% and State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at 9%. This rate was established by notification no. 43/2017, effective from November 15, 2017.