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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HSN Code 19054000 relates to the following description.
Preparations of cereals, flour, starch or milk; pastrycooks’ products
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
CGST
2.5%
SGST
2.5%
IGST
5%
CESS
0%
Rusks/Toasted Bread/Khakhra/Chapati does not include products with the following descriptions.
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
India’s Exports
FY 2024-25₹219 Cr
0.0060% of India’s total exports
India’s Imports
FY 2024-25₹115 Cr
0.0019% of India’s total imports
Trade Balance
FY 2024-25₹105 Cr
Surplus rank #1577 of 12657 HSN codes
% of Sub-Chapter 1905
FY 2024-254.11%
Share of Sub-Chapter 1905’s total exports in FY 2024-25
Import side: 12.68% of Sub-Chapter 1905’s imports
Rank Within Sub-Chapter 1905
FY 2024-25#5 of 12
Position by export value among HSN codes in Sub-Chapter 1905
Import-side rank: #4 of 12
At a glance
7.59%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#1747
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+25.30%
Peak Growth Year
FY 2023-24 · strongest single-year move
4.11%
Contribution to Sub-Ch. 1905
Share of Sub-Chapter 1905 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
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
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
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
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
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
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
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
CAGR · 7-Year
Exports
7.59% /yr
Imports
8.18% /yr
reference, FY 2024-25
Export
₹5,331.32 Cr
Import
₹903.38 Cr
Trade Balance
+4,427.94
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.
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.
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.
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.
India's imports under HSN Code 19054000 have grown at 8.18% CAGR, reaching ₹114.55 Crore in FY 2024-25.
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).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 19054000 and GST compliance.
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).