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HSN Code 19054000: 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 or export of Rusks/Toasted Bread/Khakhra/Chapati.

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Description of Goods for HSN Code 19054000

HSN Code 19054000 relates to the following description.

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

CGST

0% or 2.5%

SGST

0% or 2.5%

IGST

0% or 5%

CESS

0%

Exempt for pizza bread, khakhra, chapati and roti; 5% for rusks, toasted bread and similar toasted products.

What does HSN Code 19054000 not include?

Rusks/Toasted Bread/Khakhra/Chapati does not include products with the following descriptions.

HSN Code 19053211

Sweet biscuits; waffles and wafers: Waffles and wafers : Communion wafers : Coated with chocolate or containing chocolate

HSN Code 19053219

Sweet biscuits; waffles and wafers: Waffles and wafers : Communion wafers : Other

HSN Code 19059051

Sweet biscuits; waffles and wafers: Waffles and wafers : Communion wafers : Coated with chocolate or containing chocolate

HSN Code 19059059

Sweet biscuits; waffles and wafers: Waffles and wafers : Communion wafers : Other

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India’s Trade Performance — HSN Code 19054000 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹241 Cr

+10.05% vs FY 2024-25

0.0062% of India’s total exports

India’s Imports

FY 2025-26

₹128 Cr

+11.69% vs FY 2024-25

0.0019% of India’s total imports

Trade Balance

FY 2025-26

₹113 Cr

Trade Surplus

Surplus rank #1595 of 12872 HSN codes

% of Sub-Chapter 1905

FY 2025-26

3.98%

Share of Sub-Chapter 1905’s total exports in FY 2025-26

Import side: 10.55% of Sub-Chapter 1905’s imports

Rank Within Sub-Chapter 1905

FY 2025-26

#6 of 14

Position by export value among HSN codes in Sub-Chapter 1905

Import-side rank: #3 of 14

At a glance

7.94%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#1750

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+25.30%

Peak Growth Year

FY 2023-24 · strongest single-year move

3.98%

Contribution to Sub-Ch. 1905

Share of Sub-Chapter 1905 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 19054000

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #1650

Balance

+69.85

Exports

141.33 ₹ Cr

0.0062% share

— YoY

5.83% of Sub-Ch. 1905

Imports

71.48 ₹ Cr

0.0020% share

— YoY

23.65% of Sub-Ch. 1905

FY 2019-20 Exp. Rank #1647

Balance

+61.30

Exports

139.79 ₹ Cr

0.0064% share

−1.09% YoY

5.75% of Sub-Ch. 1905

Imports

78.49 ₹ Cr

0.0023% share

+9.81% YoY

22.18% of Sub-Ch. 1905

FY 2020-21 Exp. Rank #1524

Balance

+50.37

Exports

170.77 ₹ Cr

0.0079% share

+22.16% YoY

6.15% of Sub-Ch. 1905

Imports

120.40 ₹ Cr

0.0041% share

+53.40% YoY

26.23% of Sub-Ch. 1905

FY 2021-22 Exp. Rank #2012

Balance

−7.81

Exports

141.13 ₹ Cr

0.0045% share

−17.36% YoY

4.58% of Sub-Ch. 1905

Imports

148.94 ₹ Cr

0.0033% share

+23.70% YoY

22.93% of Sub-Ch. 1905

FY 2022-23 Exp. Rank #1868

Balance

+74.03

Exports

175.51 ₹ Cr

0.0048% share

+24.36% YoY

4.38% of Sub-Ch. 1905

Imports

101.48 ₹ Cr

0.0018% share

−31.87% YoY

15.18% of Sub-Ch. 1905

FY 2023-24 Exp. Rank #1678

Balance

+158.38

Exports

219.91 ₹ Cr

0.0061% share

+25.30% YoY

4.76% of Sub-Ch. 1905

Imports

61.53 ₹ Cr

0.0011% share

−39.37% YoY

8.69% of Sub-Ch. 1905

FY 2024-25 Exp. Rank #1747

Balance

+104.68

Exports

219.23 ₹ Cr

0.0060% share

−0.31% YoY

4.11% of Sub-Ch. 1905

Imports

114.55 ₹ Cr

0.0019% share

+86.17% YoY

12.68% of Sub-Ch. 1905

FY 2025-26 Exp. Rank #1750

Balance

+113.32

Exports

241.26 ₹ Cr

0.0062% share

+10.05% YoY

3.98% of Sub-Ch. 1905

Imports

127.94 ₹ Cr

0.0019% share

+11.69% YoY

10.55% of Sub-Ch. 1905

CAGR · 8-Year

Exports

7.94% /yr

Imports

8.67% /yr

Consistently Surplus
Sub-Chapter 1905 total

reference, FY 2025-26

Export

₹6,057.64 Cr

Import

₹1,212.70 Cr

Trade Balance

+4,844.94

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 19054000 Export-Import Analysis

Consistent Export Growth: 7.94% CAGR Over 8 Years

India's exports under HSN Code 19054000 have grown at a compound annual rate of 7.94% over 8 fiscal years, rising from ₹141.33 Crore in FY 2018-19 to ₹241.26 Crore in FY 2025-26.

HSN Code 19054000 Ranked #1750 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 19054000 ranks #1750 out of 12872 HSN codes by total export value. Within Sub-Chapter 1905, it ranks #6 of 14. By trade surplus, it ranks #1595 of 12872.

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 ₹113.32 Crore in HSN Code 19054000 Goods

In FY 2025-26, India's exports of ₹241.26 Cr exceeded imports of ₹127.94 Cr, resulting in a trade surplus of ₹113.32 Crore — ranking #1595 of 12872 by surplus magnitude.

Import Growth of 8.67% CAGR Signals Stable Import Dependency for Rusks/Toasted Bread/Khakhra/Chapati

India's imports under HSN Code 19054000 have grown at 8.67% CAGR, reaching ₹127.94 Crore in FY 2025-26.

HSN Code 19054000 Contributes 3.98% of Sub-Chapter 1905 Exports — Ranked #6

Among the 14 HSN codes under Sub-Chapter 1905, HSN Code 19054000 ranks #6 by export value — accounting for 3.98% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 10.55% share (rank #3).

Frequently Asked Questions

Clear answers to common queries about HSN Code 19054000 and GST compliance.

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).

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Important Disclaimer

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.