HSN code directory

HSN Code 1905: Bread, pastry, cakes, biscuits and other bakers wares

Bread, pastry, cakes, biscuits and other bakers wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products


All 8-digit HSN codes under this heading

HSN codeDescription
19051000Crispbread
19052000Gingerbread and the like
19053100Bread, pastry, cakes, biscuits and other bakerr wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products- sweet biscuits; waffles and wafers--sweet biscuits
19053211Sweet biscuits; waffles and wafers-- waffles and wafers: - -- communion wafers: coated with chocolate or containing chocolate
19053219Sweet biscuits; waffles and wafers - -waffles and wafers: - communion wafers: other
19053290Sweet biscuits; waffles and wafers - -waffles and wafers: other
19054000Rusks, toasted bread and similar toasted products
19059010Other: pastries and cakes
19059020Other: biscuits not elsewhere specified or included
19059030Other: extruded or expanded products, savoury or salted
19059040Other: papad
19059090Other: other


GST rate guide for this chapter

Pizza bread, khakhra, roti, chapati and paratha are exempt. Biscuits, cakes, pastries, pasta, noodles, cornflakes and breakfast cereals are taxed at 5%.


GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.


Frequently asked questions


How many digits of the HSN code must I show on a GST invoice?


Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.


What is the difference between an HSN heading and an 8-digit HSN code?


The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.


What happens if I use the wrong HSN code?


A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.


Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.