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of <h1>Cocoa beans (whole or broken, raw or roasted) classified under Schedule I; GST set at 5% from 22 September 2025</h1> Cocoa beans, whole or broken, raw or roasted, are classified under Schedule I as subject to Goods and Services Tax at a rate of 5% effective 22 September 2025; this rate change is notified to take effect from that date.
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