--- title: "HSN Code for Biscuits (Other) | HSN 19059020 GST Rate" description: "Find HSN and GST Rates for 19059020 related to Biscuits (Other) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-19059020/" --- # HSN Code 19059020: Biscuits (Other) - [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 : Biscuits not elsewhere specified or included | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 19059020 ? It includes Biscuits (Other) ### Does packaging or labelling change the GST for 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. ### How should mixed supplies be billed when Biscuits (Other) is sold with other items? 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). ### Can we claim ITC on inputs used to trade Biscuits (Other)? 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. ### Do e‑way bill and e‑invoice apply for Biscuits (Other)? 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. ### How much GST applies to Biscuits (Other)? Under HSN 19059020, Biscuits (Other) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Any common misclassification issue with Biscuits (Other)? 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. ## India's trade performance: HSN Code 19059020 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹345 Cr (+17.63% YoY) — 0.0094% of India's total exports - Imports: ₹338 Cr (+24.70% YoY) — 0.0056% of India's total imports - Trade balance: ₹7 Cr (Surplus); surplus rank #3516 of 12657 HSN codes - Share of Sub-Chapter 1905: 6.48% of its exports; import side 37.42% - Rank within Sub-Chapter 1905: #4 of 12 by export value; import-side #1 ### Key metrics - Export CAGR: 11.65% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1311 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +43.47% in FY 2023-24 - Contribution to Sub-Ch. 1905: 6.48% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 19059020 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 | 178.30 | 0.0078% | — | 7.35% | 22.27 | 0.0006% | — | 7.37% | +156.03 | #1430 | | FY 2019-20 | 154.47 | 0.0070% | −13.37% | 6.35% | 38.77 | 0.0012% | +74.09% | 10.96% | +115.70 | #1558 | | FY 2020-21 | 198.03 | 0.0092% | +28.20% | 7.13% | 101.50 | 0.0035% | +161.80% | 22.11% | +96.53 | #1373 | | FY 2021-22 | 164.76 | 0.0052% | −16.80% | 5.35% | 222.27 | 0.0049% | +118.99% | 34.22% | −57.51 | #1841 | | FY 2022-23 | 204.65 | 0.0057% | +24.21% | 5.10% | 219.71 | 0.0038% | −1.15% | 32.87% | −15.06 | #1713 | | FY 2023-24 | 293.61 | 0.0081% | +43.47% | 6.36% | 271.07 | 0.0048% | +23.38% | 38.30% | +22.54 | #1404 | | FY 2024-25 | 345.36 | 0.0094% | +17.63% | 6.48% | 338.02 | 0.0056% | +24.70% | 37.42% | +7.34 | #1311 | - CAGR (7-year): exports 11.65%/yr, imports 57.35%/yr (consistently Surplus) ## Key trade insights: HSN Code 19059020 export-import analysis ### Consistent export growth: 11.65% CAGR over 7 years India's exports under HSN Code 19059020 have grown at a compound annual rate of 11.65% over 7 fiscal years, rising from ₹178.30 Crore in FY 2018-19 to ₹345.36 Crore in FY 2024-25. ### HSN Code 19059020 ranked #1311 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 19059020 ranks #1311 out of 12657 HSN codes by total export value. Within Sub-Chapter 1905, it ranks #4 of 12. By trade surplus, it ranks #3516 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 19059020 exports The strongest single-year export movement for HSN Code 19059020 was recorded in FY 2023-24, when exports surged by 43.47% over the prior year. ### India maintains a trade surplus of ₹7.34 Crore in HSN Code 19059020 goods In FY 2024-25, India's exports of ₹345.36 Cr exceeded imports of ₹338.02 Cr, resulting in a trade surplus of ₹7.34 Crore — ranking #3516 of 12657 by surplus magnitude. ### Import growth of 57.35% CAGR signals rising demand for Biscuits (Other) India's imports under HSN Code 19059020 have grown at 57.35% CAGR, reaching ₹338.02 Crore in FY 2024-25. ### HSN Code 19059020 contributes 6.48% of Sub-Chapter 1905 exports — ranked #4 Among the 12 HSN codes under Sub-Chapter 1905, HSN Code 19059020 ranks #4 by export value — accounting for 6.48% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 37.42% share (rank #1). ## 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) (this hsn code) | ₹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](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 |