---
title: "HSN Code for Chocolate Coated Communion Wafers | HSN 19053211 GST Rate"
description: "Find HSN and GST Rates for 19053211 related to Chocolate Coated Communion Wafers with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-19053211/"
---

# HSN Code 19053211: Chocolate Coated Communion Wafers

- [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: Waffles and wafers : Communion wafers : Coated with chocolate or containing chocolate | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 19053211 ?

It includes Chocolate Coated Communion Wafers

### Does packaging or labelling change the GST for Chocolate Coated Communion Wafers?

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.

### Do e‑way bill and e‑invoice apply for Chocolate Coated Communion Wafers?

Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### Any common misclassification issue with Chocolate Coated Communion Wafers?

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.

### Can we claim ITC on inputs used to trade Chocolate Coated Communion Wafers?

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 much GST applies to Chocolate Coated Communion Wafers?

Under HSN 19053211, Chocolate Coated Communion Wafers attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

## India's trade performance: HSN Code 19053211 (FY 2024-25)

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

- Exports: ₹203 Cr (+48.46% YoY) — 0.0055% of India's total exports
- Imports: ₹34 Cr (+33.20% YoY) — 0.0006% of India's total imports
- Trade balance: ₹169 Cr (Surplus); surplus rank #1257 of 12657 HSN codes
- Share of Sub-Chapter 1905: 3.81% of its exports; import side 3.76%
- Rank within Sub-Chapter 1905: #6 of 12 by export value; import-side #6

### Key metrics

- Export CAGR: 15.49% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1829 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +48.46% in FY 2024-25
- Contribution to Sub-Ch. 1905: 3.81% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 19053211

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 | 85.52 | 0.0037% | — | 3.53% | 25.69 | 0.0007% | — | 8.50% | +59.83 | #2199 |
| FY 2019-20 | 88.30 | 0.0040% | +3.25% | 3.63% | 57.24 | 0.0017% | +122.81% | 16.18% | +31.06 | #2155 |
| FY 2020-21 | 79.46 | 0.0037% | −10.01% | 2.86% | 45.20 | 0.0016% | −21.03% | 9.85% | +34.26 | #2337 |
| FY 2021-22 | 102.26 | 0.0033% | +28.69% | 3.32% | 34.90 | 0.0008% | −22.79% | 5.37% | +67.36 | #2380 |
| FY 2022-23 | 122.22 | 0.0034% | +19.52% | 3.05% | 26.03 | 0.0005% | −25.42% | 3.89% | +96.19 | #2282 |
| FY 2023-24 | 136.66 | 0.0038% | +11.81% | 2.96% | 25.51 | 0.0005% | −2.00% | 3.60% | +111.15 | #2220 |
| FY 2024-25 | 202.89 | 0.0055% | +48.46% | 3.81% | 33.98 | 0.0006% | +33.20% | 3.76% | +168.91 | #1829 |

- CAGR (7-year): exports 15.49%/yr, imports 4.77%/yr (consistently Surplus)

## Key trade insights: HSN Code 19053211 export-import analysis

### Consistent export growth: 15.49% CAGR over 7 years

India's exports under HSN Code 19053211 have grown at a compound annual rate of 15.49% over 7 fiscal years, rising from ₹85.52 Crore in FY 2018-19 to ₹202.89 Crore in FY 2024-25.

### HSN Code 19053211 ranked #1829 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 19053211 ranks #1829 out of 12657 HSN codes by total export value. Within Sub-Chapter 1905, it ranks #6 of 12. By trade surplus, it ranks #1257 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 19053211 exports

The strongest single-year export movement for HSN Code 19053211 was recorded in FY 2024-25, when exports surged by 48.46% over the prior year.

### India maintains a trade surplus of ₹168.91 Crore in HSN Code 19053211 goods

In FY 2024-25, India's exports of ₹202.89 Cr exceeded imports of ₹33.98 Cr, resulting in a trade surplus of ₹168.91 Crore — ranking #1257 of 12657 by surplus magnitude.

### Import growth of 4.77% CAGR signals stable import dependency for Chocolate Coated Communion Wafers

India's imports under HSN Code 19053211 have grown at 4.77% CAGR, reaching ₹33.98 Crore in FY 2024-25.

### HSN Code 19053211 contributes 3.81% of Sub-Chapter 1905 exports — ranked #6

Among the 12 HSN codes under Sub-Chapter 1905, HSN Code 19053211 ranks #6 by export value — accounting for 3.81% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.76% share (rank #6).

## 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](https://busy.in/hsn/hsn-19053100/) | ₹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 (this hsn code) | ₹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 |