---
title: "HSN Code for Rusks/Toasted Bread/Khakhra/Chapati | HSN 19054000 GST Rate"
description: "Find HSN and GST Rates for 19054000 related to Rusks/Toasted Bread/Khakhra/Chapati with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-19054000/"
---

# HSN Code 19054000: Rusks/Toasted Bread/Khakhra/Chapati

- [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 |
| --- | --- | --- | --- | --- |
| Rusks, toasted bread and similar toasted products, Pizza bread, Khakhra, Plain chapati or roti | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 19054000 ?

It includes Rusks/Toasted Bread/Khakhra/Chapati

### Can we claim ITC on inputs used to trade 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.

### Does packaging or labelling change the GST for Rusks/Toasted Bread/Khakhra/Chapati?

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 Rusks/Toasted Bread/Khakhra/Chapati?

Under HSN 19054000, Rusks/Toasted Bread/Khakhra/Chapati attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Any common misclassification issue with Rusks/Toasted Bread/Khakhra/Chapati?

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 Rusks/Toasted Bread/Khakhra/Chapati is sold with other items?

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).

## India's trade performance: HSN Code 19054000 (FY 2024-25)

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

- Exports: ₹219 Cr (−0.31% YoY) — 0.0060% of India's total exports
- Imports: ₹115 Cr (+86.17% YoY) — 0.0019% of India's total imports
- Trade balance: ₹105 Cr (Surplus); surplus rank #1577 of 12657 HSN codes
- Share of Sub-Chapter 1905: 4.11% of its exports; import side 12.68%
- Rank within Sub-Chapter 1905: #5 of 12 by export value; import-side #4

### Key metrics

- Export CAGR: 7.59% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1747 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +25.30% in FY 2023-24
- Contribution to Sub-Ch. 1905: 4.11% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 19054000

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 | 141.33 | 0.0062% | — | 5.83% | 71.48 | 0.0020% | — | 23.65% | +69.85 | #1650 |
| FY 2019-20 | 139.79 | 0.0064% | −1.09% | 5.75% | 78.49 | 0.0023% | +9.81% | 22.18% | +61.30 | #1647 |
| FY 2020-21 | 170.77 | 0.0079% | +22.16% | 6.15% | 120.40 | 0.0041% | +53.40% | 26.23% | +50.37 | #1524 |
| FY 2021-22 | 141.13 | 0.0045% | −17.36% | 4.58% | 148.94 | 0.0033% | +23.70% | 22.93% | −7.81 | #2012 |
| FY 2022-23 | 175.51 | 0.0048% | +24.36% | 4.38% | 101.48 | 0.0018% | −31.87% | 15.18% | +74.03 | #1868 |
| FY 2023-24 | 219.91 | 0.0061% | +25.30% | 4.76% | 61.53 | 0.0011% | −39.37% | 8.69% | +158.38 | #1678 |
| FY 2024-25 | 219.23 | 0.0060% | −0.31% | 4.11% | 114.55 | 0.0019% | +86.17% | 12.68% | +104.68 | #1747 |

- CAGR (7-year): exports 7.59%/yr, imports 8.18%/yr (consistently Surplus)

## Key trade insights: HSN Code 19054000 export-import analysis

### Consistent export growth: 7.59% CAGR over 7 years

India's exports under HSN Code 19054000 have grown at a compound annual rate of 7.59% over 7 fiscal years, rising from ₹141.33 Crore in FY 2018-19 to ₹219.23 Crore in FY 2024-25.

### HSN Code 19054000 ranked #1747 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 19054000 ranks #1747 out of 12657 HSN codes by total export value. Within Sub-Chapter 1905, it ranks #5 of 12. By trade surplus, it ranks #1577 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 19054000 exports

The strongest single-year export movement for HSN Code 19054000 was recorded in FY 2023-24, when exports surged by 25.30% over the prior year.

### India maintains a trade surplus of ₹104.68 Crore in HSN Code 19054000 goods

In FY 2024-25, India's exports of ₹219.23 Cr exceeded imports of ₹114.55 Cr, resulting in a trade surplus of ₹104.68 Crore — ranking #1577 of 12657 by surplus magnitude.

### Import growth of 8.18% CAGR signals stable import dependency for Rusks/Toasted Bread/Khakhra/Chapati

India's imports under HSN Code 19054000 have grown at 8.18% CAGR, reaching ₹114.55 Crore in FY 2024-25.

### HSN Code 19054000 contributes 4.11% of Sub-Chapter 1905 exports — ranked #5

Among the 12 HSN codes under Sub-Chapter 1905, HSN Code 19054000 ranks #5 by export value — accounting for 4.11% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 12.68% share (rank #4).

## 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 (this hsn code) | ₹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 |