What products are classified under HSN 19054000 ?
It includes Rusks/Toasted Bread/Khakhra/Chapati
HSN Code 19054000 represents Rusks/Toasted Bread/Khakhra/Chapati under GST classification. This code helps businesses identify Rusks/Toasted Bread/Khakhra/Chapati correctly for billing, taxation, and trade. With HSN Code 19054000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Rusks/Toasted Bread/Khakhra/Chapati.
HSN Code 19054000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 19 | Preparations of cereals, flour, starch or milk; pastrycooks’ products | 1905 | 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 | Rusks, toasted bread and similar toasted products, Pizza bread, Khakhra, Plain chapati or roti | 2.5% | 2.5% | 5% | 0% |
Description of goods
Rusks, toasted bread and similar toasted products, Pizza bread, Khakhra, Plain chapati or roti
Chapter
19 – Preparations of cereals, flour, starch or milk; pastrycooks’ products
Sub Chapter
1905 – 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
Rusks/Toasted Bread/Khakhra/Chapati does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Crispbread | |
| Gingerbread and the like | |
| Sweet biscuits; waffles and wafers: Sweet biscuits | |
| Sweet biscuits; waffles and wafers: Waffles and wafers : Communion wafers : Coated with chocolate or containing chocolate | |
| Sweet biscuits; waffles and wafers: Waffles and wafers : Communion wafers : Other | |
| Sweet biscuits; waffles and wafers: Waffles and wafers : Other | |
| Other : Pastries and cakes | |
| Other : Biscuits not elsewhere specified or included | |
| Other : Extruded or expanded products, savoury or salted | |
| Other : Papad | |
| Other : Other |
Crispbread
Gingerbread and the like
Sweet biscuits; waffles and wafers: Sweet biscuits
Sweet biscuits; waffles and wafers: Waffles and wafers : Communion wafers : Coated with chocolate or containing chocolate
Sweet biscuits; waffles and wafers: Waffles and wafers : Communion wafers : Other
Sweet biscuits; waffles and wafers: Waffles and wafers : Other
Other : Pastries and cakes
Other : Biscuits not elsewhere specified or included
Other : Extruded or expanded products, savoury or salted
Other : Papad
Other : Other
| Order Number | Description |
|---|---|
| Global Gruh Udyog (AAR (Authority For Advance Ruling), Gujarat) | |
| Signature International Foods India Private Limited (AAR (Authority For Advance Ruling), Maharashtra) |
Global Gruh Udyog (AAR (Authority For Advance Ruling), Gujarat)
Signature International Foods India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
It includes Rusks/Toasted Bread/Khakhra/Chapati
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.
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.
Under HSN 19054000, Rusks/Toasted Bread/Khakhra/Chapati attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Rusks/Toasted Bread/Khakhra/Chapati; Nil for exempt items if applicable).
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.