---
title: "HSN Code for Bread, Pastry, Biscuits & Bakers’ Wares | HSN 19059090 GST Rate"
description: "Find HSN and GST Rates for 19059090 related to Bread, Pastry, Biscuits & Bakers’ Wares with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-19059090/"
---

# HSN Code 19059090: Bread, Pastry, Biscuits & Bakers’ Wares

- [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 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 19059090 ?

It includes Bread, Pastry, Biscuits & Bakers’ Wares

### Does packaging or labelling change the GST for Bread, Pastry, Biscuits & Bakers’ Wares?

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 Bread, Pastry, Biscuits & Bakers’ Wares is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Bread, Pastry, Biscuits & Bakers’ Wares; Nil for exempt items if applicable).

### Any common misclassification issue with Bread, Pastry, Biscuits & Bakers’ Wares?

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.

### Do e‑way bill and e‑invoice apply for Bread, Pastry, Biscuits & Bakers’ Wares?

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 Bread, Pastry, Biscuits & Bakers’ Wares?

Under HSN 19059090, Bread, Pastry, Biscuits & Bakers’ Wares attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

## India's trade performance: HSN Code 19059090 (FY 2024-25)

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

- Exports: ₹662 Cr (+30.09% YoY) — 0.0180% of India's total exports
- Imports: ₹212 Cr (+0.13% YoY) — 0.0035% of India's total imports
- Trade balance: ₹450 Cr (Surplus); surplus rank #698 of 12657 HSN codes
- Share of Sub-Chapter 1905: 12.42% of its exports; import side 23.50%
- Rank within Sub-Chapter 1905: #2 of 12 by export value; import-side #2

### Key metrics

- Export CAGR: 9.04% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #777 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +30.09% in FY 2024-25
- Contribution to Sub-Ch. 1905: 12.42% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 19059090

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 | 394.06 | 0.0172% | — | 16.25% | 61.81 | 0.0017% | — | 20.45% | +332.25 | #799 |
| FY 2019-20 | 403.67 | 0.0183% | +2.44% | 16.59% | 67.69 | 0.0020% | +9.51% | 19.13% | +335.98 | #779 |
| FY 2020-21 | 482.19 | 0.0224% | +19.45% | 17.37% | 78.57 | 0.0027% | +16.07% | 17.12% | +403.62 | #702 |
| FY 2021-22 | 568.98 | 0.0181% | +18.00% | 18.48% | 99.31 | 0.0022% | +26.40% | 15.29% | +469.67 | #768 |
| FY 2022-23 | 628.44 | 0.0174% | +10.45% | 15.67% | 173.55 | 0.0030% | +74.76% | 25.96% | +454.89 | #768 |
| FY 2023-24 | 509.21 | 0.0141% | −18.97% | 11.03% | 211.98 | 0.0038% | +22.14% | 29.95% | +297.23 | #939 |
| FY 2024-25 | 662.41 | 0.0180% | +30.09% | 12.42% | 212.26 | 0.0035% | +0.13% | 23.50% | +450.15 | #777 |

- CAGR (7-year): exports 9.04%/yr, imports 22.83%/yr (consistently Surplus)

## Key trade insights: HSN Code 19059090 export-import analysis

### Consistent export growth: 9.04% CAGR over 7 years

India's exports under HSN Code 19059090 have grown at a compound annual rate of 9.04% over 7 fiscal years, rising from ₹394.06 Crore in FY 2018-19 to ₹662.41 Crore in FY 2024-25.

### HSN Code 19059090 ranked #777 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 19059090 ranks #777 out of 12657 HSN codes by total export value. Within Sub-Chapter 1905, it ranks #2 of 12. By trade surplus, it ranks #698 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 19059090 exports

The strongest single-year export movement for HSN Code 19059090 was recorded in FY 2024-25, when exports surged by 30.09% over the prior year.

### India maintains a trade surplus of ₹450.15 Crore in HSN Code 19059090 goods

In FY 2024-25, India's exports of ₹662.41 Cr exceeded imports of ₹212.26 Cr, resulting in a trade surplus of ₹450.15 Crore — ranking #698 of 12657 by surplus magnitude.

### Import growth of 22.83% CAGR signals rising demand for Bread, Pastry, Biscuits & Bakers’ Wares

India's imports under HSN Code 19059090 have grown at 22.83% CAGR, reaching ₹212.26 Crore in FY 2024-25.

### HSN Code 19059090 contributes 12.42% of Sub-Chapter 1905 exports — ranked #2

Among the 12 HSN codes under Sub-Chapter 1905, HSN Code 19059090 ranks #2 by export value — accounting for 12.42% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 23.50% share (rank #2).

## 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 (this hsn code) | ₹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](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 |