---
title: "HSN Code for Other | Pastries And Cakes | HSN 19059010 GST Rate"
description: "Find HSN and GST Rates for 19059010 related to Other | Pastries And Cakes with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-19059010/"
---

# HSN Code 19059010: Other | Pastries And Cakes

- [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 |
| --- | --- | --- | --- | --- |
| Other : Pastries and cakes | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 19059010 ?

It includes Other | Pastries And Cakes

### Can we claim ITC on inputs used to trade Other / Pastries And Cakes?

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 Other / Pastries And Cakes?

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 should mixed supplies be billed when Other / Pastries And Cakes is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / Pastries And Cakes; Nil for exempt items if applicable).

### How much GST applies to Other / Pastries And Cakes?

Under HSN 19059010, Other / Pastries And Cakes attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Do e‑way bill and e‑invoice apply for Other / Pastries And Cakes?

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.

## India's trade performance: HSN Code 19059010 (FY 2024-25)

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

- Exports: ₹112 Cr (+57.60% YoY) — 0.0030% of India's total exports
- Imports: ₹8 Cr (+80.28% YoY) — 0.0001% of India's total imports
- Trade balance: ₹104 Cr (Surplus); surplus rank #1582 of 12657 HSN codes
- Share of Sub-Chapter 1905: 2.10% of its exports; import side 0.85%
- Rank within Sub-Chapter 1905: #8 of 12 by export value; import-side #8

### Key metrics

- Export CAGR: 22.09% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2517 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +64.43% in FY 2022-23
- Contribution to Sub-Ch. 1905: 2.10% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 19059010

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 | 33.79 | 0.0015% | — | 1.39% | 10.14 | 0.0003% | — | 3.36% | +23.65 | #3420 |
| FY 2019-20 | 26.33 | 0.0012% | −22.08% | 1.08% | 7.44 | 0.0002% | −26.63% | 2.10% | +18.89 | #3765 |
| FY 2020-21 | 32.61 | 0.0015% | +23.85% | 1.17% | 5.31 | 0.0002% | −28.63% | 1.16% | +27.30 | #3537 |
| FY 2021-22 | 32.16 | 0.0010% | −1.38% | 1.04% | 5.05 | 0.0001% | −4.90% | 0.78% | +27.11 | #3961 |
| FY 2022-23 | 52.88 | 0.0015% | +64.43% | 1.32% | 4.60 | 0.0001% | −8.91% | 0.69% | +48.28 | #3403 |
| FY 2023-24 | 71.02 | 0.0020% | +34.30% | 1.54% | 4.26 | 0.0001% | −7.39% | 0.60% | +66.76 | #3056 |
| FY 2024-25 | 111.93 | 0.0030% | +57.60% | 2.10% | 7.68 | 0.0001% | +80.28% | 0.85% | +104.25 | #2517 |

- CAGR (7-year): exports 22.09%/yr, imports -4.53%/yr (consistently Surplus)

## Key trade insights: HSN Code 19059010 export-import analysis

### Consistent export growth: 22.09% CAGR over 7 years

India's exports under HSN Code 19059010 have grown at a compound annual rate of 22.09% over 7 fiscal years, rising from ₹33.79 Crore in FY 2018-19 to ₹111.93 Crore in FY 2024-25.

### HSN Code 19059010 ranked #2517 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 19059010 ranks #2517 out of 12657 HSN codes by total export value. Within Sub-Chapter 1905, it ranks #8 of 12. By trade surplus, it ranks #1582 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 19059010 exports

The strongest single-year export movement for HSN Code 19059010 was recorded in FY 2022-23, when exports surged by 64.43% over the prior year.

### India maintains a trade surplus of ₹104.25 Crore in HSN Code 19059010 goods

In FY 2024-25, India's exports of ₹111.93 Cr exceeded imports of ₹7.68 Cr, resulting in a trade surplus of ₹104.25 Crore — ranking #1582 of 12657 by surplus magnitude.

### Import growth of -4.53% CAGR signals stable import dependency for Other | Pastries And Cakes

India's imports under HSN Code 19059010 have grown at -4.53% CAGR, reaching ₹7.68 Crore in FY 2024-25.

### HSN Code 19059010 contributes 2.10% of Sub-Chapter 1905 exports — ranked #8

Among the 12 HSN codes under Sub-Chapter 1905, HSN Code 19059010 ranks #8 by export value — accounting for 2.10% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.85% share (rank #8).

## 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 (this hsn code) | ₹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 |