HSN Code 1905 — Biscuits & bakery
HSN code 1905 covers 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. Under GST 2.0 (effective 22 September 2025), HSN 1905 (biscuits & bakery) is taxed at 18% GST. This code falls under Chapter 19 — Preparations Of Cereals, Flour, Starch Or Milk; Pastrycooks' Products.
Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).
HSN 1905 at a glance
| HSN Code | 1905 |
| Description | 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 |
| GST Rate (GST 2.0) | 18% |
| Chapter | Chapter 19 — Preparations Of Cereals, Flour, Starch Or Milk; Pastrycooks' Products |
| Heading | 1905 |
GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.
Sub-classifications under HSN 1905
20 more specific 6- and 8-digit codes fall under 1905 (biscuits & bakery). The exact sub-code depends on the product variant; the GST rate is shown for each.
| HSN Code | Description | GST |
|---|---|---|
| 190510 | Crispbread | 18% |
| 190520 | Gingerbread And The Like Sweet Biscuits, Waffles And Wafers: | 18% |
| 190531 | Sweet Biscuits | 18% |
| 190532 | Waffles And Wafers : | 18% |
| 190540 | Rusks, Toasted Bread And Similar Toasted Products | 5% |
| 190590 | Other : | 18% |
| 19051000 | Crispbread | 18% |
| 19052000 | Gingerbread And The Like Sweet Biscuits, Waffles And Wafers: | 18% |
| 19053100 | Sweet Biscuits | 18% |
| 19053211 | Coated With Chocolate Or Containing Chocolate | 18% |
| 19053219 | Other | 18% |
| 19053290 | Other | 18% |
| 19054000 | Rusks, Toasted Bread And Similar Toasted Products | 5% |
| 19059010 | Pastries And Cakes | 18% |
| 19059020 | Biscuits Not Elsewhere Specified Or Included | 18% |
| 19059030 | Extruded Or Expanded Products, Savoury Or Salted | 18% |
| 19059040 | Papad | 18% |
| 19059051 | Coated With Chocolate Or Containing Chocolate | 18% |
| 19059059 | Other | 18% |
| 19059090 | Other | 18% |
Frequently Asked Questions
What is the HSN code for biscuits & bakery?
What is the GST rate on biscuits & bakery?
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Related HSN codes in Chapter 19
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