--- title: "HSN Code for Waffles and wafers: Other | HSN 19053290 GST Rate" description: "Find HSN and GST Rates for 19053290 related to Waffles and wafers: Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-19053290/" --- # HSN Code 19053290: Waffles and wafers: Other - [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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 19053290 ? It includes Waffles and wafers: Other ### Do e‑way bill and e‑invoice apply for Waffles and wafers: Other? 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. ### Does packaging or labelling change the GST for Waffles and wafers: Other? 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. ### Can we claim ITC on inputs used to trade Waffles and wafers: Other? 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 Waffles and wafers: Other? Under HSN 19053290, Waffles and wafers: Other attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Any common misclassification issue with Waffles and wafers: Other? 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. ### How should mixed supplies be billed when Waffles and wafers: Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Waffles and wafers: Other; Nil for exempt items if applicable). ## India's trade performance: HSN Code 19053290 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹63 Cr (+127.13% YoY) — 0.0017% of India's total exports - Imports: ₹47 Cr (+222.49% YoY) — 0.0008% of India's total imports - Trade balance: ₹16 Cr (Surplus); surplus rank #3013 of 12657 HSN codes - Share of Sub-Chapter 1905: 1.18% of its exports; import side 5.25% - Rank within Sub-Chapter 1905: #9 of 12 by export value; import-side #5 ### Key metrics - Export CAGR: 27.67% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3311 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +127.13% in FY 2024-25 - Contribution to Sub-Ch. 1905: 1.18% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 19053290 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 | 14.56 | 0.0006% | — | 0.60% | 16.41 | 0.0005% | — | 5.43% | −1.85 | #4511 | | FY 2019-20 | 15.07 | 0.0007% | +3.50% | 0.62% | 19.36 | 0.0006% | +17.98% | 5.47% | −4.29 | #4492 | | FY 2020-21 | 15.28 | 0.0007% | +1.39% | 0.55% | 13.47 | 0.0005% | −30.42% | 2.93% | +1.81 | #4555 | | FY 2021-22 | 15.87 | 0.0005% | +3.86% | 0.52% | 20.50 | 0.0004% | +52.19% | 3.16% | −4.63 | #4902 | | FY 2022-23 | 23.13 | 0.0006% | +45.75% | 0.58% | 19.07 | 0.0003% | −6.98% | 2.85% | +4.06 | #4505 | | FY 2023-24 | 27.76 | 0.0008% | +20.02% | 0.60% | 14.72 | 0.0003% | −22.81% | 2.08% | +13.04 | #4353 | | FY 2024-25 | 63.05 | 0.0017% | +127.13% | 1.18% | 47.47 | 0.0008% | +222.49% | 5.25% | +15.58 | #3311 | - CAGR (7-year): exports 27.67%/yr, imports 19.37%/yr (consistently Surplus) ## Key trade insights: HSN Code 19053290 export-import analysis ### Consistent export growth: 27.67% CAGR over 7 years India's exports under HSN Code 19053290 have grown at a compound annual rate of 27.67% over 7 fiscal years, rising from ₹14.56 Crore in FY 2018-19 to ₹63.05 Crore in FY 2024-25. ### HSN Code 19053290 ranked #3311 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 19053290 ranks #3311 out of 12657 HSN codes by total export value. Within Sub-Chapter 1905, it ranks #9 of 12. By trade surplus, it ranks #3013 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 19053290 exports The strongest single-year export movement for HSN Code 19053290 was recorded in FY 2024-25, when exports surged by 127.13% over the prior year. ### India maintains a trade surplus of ₹15.58 Crore in HSN Code 19053290 goods In FY 2024-25, India's exports of ₹63.05 Cr exceeded imports of ₹47.47 Cr, resulting in a trade surplus of ₹15.58 Crore — ranking #3013 of 12657 by surplus magnitude. ### Import growth of 19.37% CAGR signals rising demand for Waffles and wafers: Other India's imports under HSN Code 19053290 have grown at 19.37% CAGR, reaching ₹47.47 Crore in FY 2024-25. ### HSN Code 19053290 contributes 1.18% of Sub-Chapter 1905 exports — ranked #9 Among the 12 HSN codes under Sub-Chapter 1905, HSN Code 19053290 ranks #9 by export value — accounting for 1.18% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.25% share (rank #5). ## 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](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 (this hsn code) | ₹63 Cr | | #10 | [HSN Code 19051000: Crispbread](https://busy.in/hsn/hsn-19051000/) | ₹6 Cr |