---
title: "HSN Code for Sweet biscuits | HSN 19053100 GST Rate"
description: "Find HSN and GST Rates for 19053100 related to Sweet biscuits with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-19053100/"
---

# HSN Code 19053100: Sweet biscuits

- [Section 04: Guide to HSN Section 04](https://busy.in/hsn/section-04/)
- [Chapter 19: Preparations of Cereals, Flour, Starch or Milk; Pastry](https://busy.in/hsn/chapter-19/)
- [Sub-chapter 1905: Bread, Pastry & Biscuits](https://busy.in/hsn/sub-chapter-1905/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Sweet biscuits; waffles and wafers: Sweet biscuits | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 19053100 ?

It includes Sweet biscuits

### Any common misclassification issue with Sweet biscuits?

Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for Sweet biscuits?

For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil.

### How much GST applies to Sweet biscuits?

Under HSN 19053100, Sweet biscuits attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Can we claim ITC on inputs used to trade Sweet biscuits?

If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How should mixed supplies be billed when Sweet biscuits is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Sweet biscuits; Nil for exempt items if applicable).

## India's trade performance: HSN Code 19053100 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹3,094 Cr (+13.19% YoY) — 0.0841% of India's total exports
- Imports: ₹123 Cr (+49.56% YoY) — 0.0020% of India's total imports
- Trade balance: ₹2,971 Cr (Surplus); surplus rank #117 of 12657 HSN codes
- Share of Sub-Chapter 1905: 58.04% of its exports; import side 13.65%
- Rank within Sub-Chapter 1905: #1 of 12 by export value; import-side #3

### Key metrics

- Export CAGR: 17.15% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #163 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +50.21% in FY 2022-23
- Contribution to Sub-Ch. 1905: 58.04% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 19053100

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 1905 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 1905 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1,197.14 | 0.0524% | — | 49.36% | 69.74 | 0.0019% | — | 23.08% | +1,127.40 | #277 |
| FY 2019-20 | 1,222.55 | 0.0555% | +2.12% | 50.25% | 59.66 | 0.0018% | −14.45% | 16.86% | +1,162.89 | #261 |
| FY 2020-21 | 1,336.76 | 0.0622% | +9.34% | 48.16% | 65.49 | 0.0022% | +9.77% | 14.27% | +1,271.27 | #252 |
| FY 2021-22 | 1,531.77 | 0.0488% | +14.59% | 49.76% | 92.98 | 0.0020% | +41.98% | 14.32% | +1,438.79 | #319 |
| FY 2022-23 | 2,300.82 | 0.0635% | +50.21% | 57.36% | 90.63 | 0.0016% | −2.53% | 13.56% | +2,210.19 | #212 |
| FY 2023-24 | 2,733.58 | 0.0756% | +18.81% | 59.21% | 82.45 | 0.0015% | −9.03% | 11.65% | +2,651.13 | #180 |
| FY 2024-25 | 3,094.16 | 0.0841% | +13.19% | 58.04% | 123.31 | 0.0020% | +49.56% | 13.65% | +2,970.85 | #163 |

- CAGR (7-year): exports 17.15%/yr, imports 9.96%/yr (consistently Surplus)

## Key trade insights: HSN Code 19053100 export-import analysis

### Consistent export growth: 17.15% CAGR over 7 years

India's exports under HSN Code 19053100 have grown at a compound annual rate of 17.15% over 7 fiscal years, rising from ₹1,197.14 Crore in FY 2018-19 to ₹3,094.16 Crore in FY 2024-25.

### HSN Code 19053100 ranked #163 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 19053100 ranks #163 out of 12657 HSN codes by total export value. Within Sub-Chapter 1905, it ranks #1 of 12. By trade surplus, it ranks #117 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 19053100 exports

The strongest single-year export movement for HSN Code 19053100 was recorded in FY 2022-23, when exports surged by 50.21% over the prior year.

### India maintains a trade surplus of ₹2,970.85 Crore in HSN Code 19053100 goods

In FY 2024-25, India's exports of ₹3,094.16 Cr exceeded imports of ₹123.31 Cr, resulting in a trade surplus of ₹2,970.85 Crore — ranking #117 of 12657 by surplus magnitude.

### Import growth of 9.96% CAGR signals stable import dependency for Sweet biscuits

India's imports under HSN Code 19053100 have grown at 9.96% CAGR, reaching ₹123.31 Crore in FY 2024-25.

### HSN Code 19053100 contributes 58.04% of Sub-Chapter 1905 exports — ranked #1

Among the 12 HSN codes under Sub-Chapter 1905, HSN Code 19053100 ranks #1 by export value — accounting for 58.04% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 13.65% share (rank #3).

## Related HSN Codes in Sub-Chapter 1905

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 19053100: Sweet biscuits (this hsn code) | ₹3,094 Cr |
| #2 | [HSN Code 19059090: Bread, Pastry, Biscuits & Bakers’ Wares](https://busy.in/hsn/hsn-19059090/) | ₹662 Cr |
| #3 | [HSN Code 19059040: Papad](https://busy.in/hsn/hsn-19059040/) | ₹482 Cr |
| #4 | [HSN Code 19059020: Biscuits (Other)](https://busy.in/hsn/hsn-19059020/) | ₹345 Cr |
| #5 | [HSN Code 19054000: Rusks/Toasted Bread/Khakhra/Chapati](https://busy.in/hsn/hsn-19054000/) | ₹219 Cr |
| #6 | [HSN Code 19053211: Chocolate Coated Communion Wafers](https://busy.in/hsn/hsn-19053211/) | ₹203 Cr |
| #7 | [HSN Code 19059030: Savoury/salted extruded products](https://busy.in/hsn/hsn-19059030/) | ₹139 Cr |
| #8 | [HSN Code 19059010: Other \| Pastries And Cakes](https://busy.in/hsn/hsn-19059010/) | ₹112 Cr |
| #9 | [HSN Code 19053290: Waffles and wafers: Other](https://busy.in/hsn/hsn-19053290/) | ₹63 Cr |
| #10 | [HSN Code 19051000: Crispbread](https://busy.in/hsn/hsn-19051000/) | ₹6 Cr |