Biscuit HSN Code for GST Filing
Biscuits are one of the most common packaged foods sold in kirana shops, supermarkets, tea stalls and canteens across India. They are available in many flavours and pack sizes for children, adults and elderly people.
To use the biscuit HSN code correctly and apply the right GST rate, traders, distributors and manufacturers need to understand how different types of biscuits are classified and how the three slab GST structure of 5%, 18% and 40% after 22 September 2025 generally works for these products.
What is the HSN Code for Different Types of Biscuits?
Under GST, biscuits are normally placed in the chapter that covers prepared foods made from cereals and flour. Within this chapter they fall under a heading that covers bread, pastry, cakes, biscuits and other bakery products.
Both plain sweet biscuits and cream biscuits are usually covered in the same biscuits family. The exact description on the tax invoice can mention whether the product is a glucose biscuit, cream biscuit, cookie, cracker or wafer biscuit, but the HSN family remains the same for most regular biscuit products.
Key Biscuit HSN Codes and GST Rates after 22 September 2025
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 1905 | Sweet biscuits | Plain, glucose and Marie type biscuits in retail packs | 18% |
| 1905 | Cream and sandwich biscuits | Chocolate cream, cream filled and sandwich biscuits | 18% |
| 1905 | Wafer biscuits and cookies | Wafer biscuits, cookies and assorted biscuit packs | 18% |
How Does the GST Rate Apply to Biscuits Under HSN Code?
In the present three slab GST structure, biscuits are generally treated as standard packaged food products. Most branded biscuits sold in packets are taxed at the standard 18% slab under the biscuits HSN family.
For certain low value or special category products, the GST rate may vary depending on specific notifications and conditions. The rate can depend on factors such as the value per kilogram, the way the biscuit is packed and whether any special relief has been announced for a particular segment.
Because of this, businesses should not rely only on the product name while deciding the GST rate. They should also look at the packing, value and latest government decisions before finalising the rate in the item master of their accounting software.
Why is Biscuit HSN Code Classification Important for GST?
Correct biscuit HSN code classification makes GST invoices easy to read and understand. When the right HSN code is printed on every invoice, it becomes clear how the product has been treated and why a particular GST rate has been applied.
Accurate classification also supports smooth input tax credit for supermarkets, wholesalers and institutional buyers that purchase biscuits in bulk. If the wrong HSN code or GST rate is used, it can result in mismatch between sales and purchase data and may lead to notices, interest or penalties.
Using one consistent biscuits HSN family for all biscuit items that share the same classification keeps GSTR one reporting simple. The outward supply summary reflects the correct HSN wise turnover, which helps during departmental scrutiny and internal review.
How to File Biscuit HSN Code Accurately for GST Returns?
The first step is to map each biscuit product in the item master to the correct biscuits HSN family. Products like sweet biscuits, cream biscuits and wafer biscuits that share the same family can be grouped together for classification.
Next, decide the GST rate that applies to each group of biscuits based on current notifications, value and packing. In most cases this will be the standard 18% slab for regular packaged biscuits.
Once the HSN code and GST rate are fixed, ensure that the same details are used on all sales invoices raised in the billing and accounting software. When GSTR one and other returns are prepared, the software can then generate the HSN wise summary automatically, which reduces errors and saves time.
If there is any confusion about a new biscuit product or a special promotional pack, it is safer to review the latest guidance and use neutral wording rather than guess the rate or classification.
Conclusion
Biscuit HSN codes usually place plain biscuits, cream biscuits, wafer biscuits and cookies in the same biscuits family within the prepared food chapter. Under the current three slab GST system, these products are generally treated as standard packaged foods that attract 18% GST unless a clear concession applies.
By classifying all biscuit products under the correct HSN family, checking the applicable GST rate for each product group and using these details consistently on every invoice, businesses can issue correct bills, protect input tax credit for buyers and reduce the risk of future GST disputes.
I’m CA Chintan Rathod, a Chartered Accountant based in Nagpur with over 4 years of experience. I specialise in Taxation, helping individuals and businesses plan and file their taxes accurately while staying compliant with the latest regulations. My approach is focused on practical, easy-to-understand guidance so clients can make better financial decisions with confidence.
Frequently Asked Questions
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What is the HSN code for biscuits?
Biscuits are usually classified in the prepared foods chapter under the biscuits family that also covers similar bakery products. Plain biscuits, cream biscuits and wafer biscuits generally share this family.
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Are all types of biscuits classified under the same HSN code?
Most regular biscuits such as sweet biscuits, cream biscuits and wafer biscuits fall under the same biscuits HSN family. Only where a product does not match the description should a different HSN family be considered.
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How does the GST rate vary for biscuits under HSN code?
In general, branded packaged biscuits are taxed at 18% under the biscuits HSN family. For some low value or special products, the GST rate may vary depending on value, packing and government notifications.
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Can I file biscuits under different HSN codes based on packaging?
Different HSN codes are normally used when the nature of the product changes, not only the packing. However, packing and value can affect the GST rate, so they should be checked before finalising the rate in the item master.
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How do I ensure correct biscuit HSN code classification for GST?
Identify the correct biscuits HSN family in the tariff, set this code and the applicable GST rate for every biscuit item in your accounting software and use these details on all invoices. This will keep your HSN wise reporting accurate in GST returns.