What products are classified under HSN 19059020 ?
It includes Biscuits (Other)
HSN Code 19059020 represents Biscuits (Other) under GST classification. This code helps businesses identify Biscuits (Other) correctly for billing, taxation, and trade. With HSN Code 19059020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Biscuits (Other).
HSN Code 19059020 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 | Other : Biscuits not elsewhere specified or included | 9% | 9% | 18% | 0% |
Description of goods
Other : Biscuits not elsewhere specified or included
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
Biscuits (Other) 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 | |
| Rusks, toasted bread and similar toasted products, Pizza bread, Khakhra, Plain chapati or roti | |
| Other : Pastries and cakes | |
| 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
Rusks, toasted bread and similar toasted products, Pizza bread, Khakhra, Plain chapati or roti
Other : Pastries and cakes
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 Biscuits (Other)
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Biscuits (Other); Nil for exempt items if applicable).
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.
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.
Under HSN 19059020, Biscuits (Other) 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.
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.