What products are classified under HSN 1905
It includes Bread, Pastry & Biscuits
- Section 04 – Prepared Food Stuffs, Beverages, Spirits And Vinegar, Tobacco And Manufactured Tobacco Substitutes
- 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
- New GST Rate for HSN Code 1905
- Tariff HSN Codes under Sub Chapter 1905
- FAQs for Sub Chapter 1905
- Case Laws under Sub Chapter 1905
- Important Disclaimer
1905 HSN Code: Bread, Pastry & Biscuits
HSN Sub Chapter 1905 represents Bread, Pastry & Biscuits under GST classification. This code helps businesses identify Bread, Pastry & Biscuits correctly for billing, taxation, and trade. With HSN Sub Chapter 1905, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Bread, Pastry & Biscuits.
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New GST Rate for HSN Code 1905
GST Rate for Bread, Pastry & Biscuits under HSN Code 1905. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 19 | 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 | 5% | 12% |
Chapter: 19
Description: 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
New GST Rate: 5%
Old GST Rate: 12%
Tariff HSN Codes under HSN Sub Chapter 1905
Following Tariff HSN code falls under Bread, Pastry & Biscuits:
| Tariff HSN | 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 : 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
Rusks, toasted bread and similar toasted products, Pizza bread, Khakhra, Plain chapati or roti
Other : Pastries and cakes
Other : Biscuits not elsewhere specified or included
Other : Extruded or expanded products, savoury or salted
Other : Papad
Other : Other
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Case Laws Related to Sub Chapter 1905
| Order Number | Description |
|---|---|
| Podaran Foods India Private Limited (Kerala High Court, Kerala) | |
| J.K. Food Industries (AAR (Authority For Advance Ruling), Gujarat) | |
| Jayant Snacks And Beverages Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S. Id Fresh Food (India) Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Karnataka) | |
| Jayant Food Products (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S. Switz Foods Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal) | |
| Alisha Gruh Udyog (AAR (Authority For Advance Ruling), Gujarat) | |
| Subramani Sumathi (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Director General Of Anti-profiteering, Central Board Of Indirect Taxes & Customs (Naa (National Anti Profiteering Authority), ) | |
| Shyam Sundar Sharma (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| Vadilal Industries Ltd. (AAAR (Appellate Authority For Advance Ruling), Gujarat) | |
| Modern Food Enterprises Pvt. Ltd. (AAR (Authority For Advance Ruling), Kerala) | |
| J.K. Snacks Industries (AAAR (Appellate Authority For Advance Ruling), Gujarat) | |
| Krishna Bhavan Foods And Sweets (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| J.K. Papad Industries (AAR (Authority For Advance Ruling), Gujarat) | |
| Global Gruh Udyog (AAR (Authority For Advance Ruling), Gujarat) | |
| Krishna Bhavan Foods And Sweets (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu) | |
| Sonal Product (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S. Ambo Agritec Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal) | |
| V.L. Traders (Vipulbhai Laljibhai Dobariya) (AAR (Authority For Advance Ruling), Gujarat) | |
| J.K. Food Industries (AAAR (Appellate Authority For Advance Ruling), Gujarat) | |
| Square One Homemade Treats (AAR (Authority For Advance Ruling), Kerala) | |
| Jayant Snacks And Beverages Pvt. Ltd (AAAR (Appellate Authority For Advance Ruling), Gujarat) | |
| Bauli India Bakes And Sweets Private Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| J.K. Papad Industries (AAAR (Appellate Authority For Advance Ruling), Gujarat) | |
| Jayant Food Products (AAAR (Appellate Authority For Advance Ruling), Gujarat) | |
| Signature International Foods India Private Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| Talod Gruh Udyog (AAR (Authority For Advance Ruling), Gujarat) | |
| J.K. Snacks Industries (AAR (Authority For Advance Ruling), Gujarat) | |
| Shree Swaminarayan Foods Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| Swaminarayan Foods Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Gujarat) | |
| Alisha Gruh Udyog (Barkatbhai Noordinbhai Velani) (AAAR (Appellate Authority For Advance Ruling), Gujarat) | |
| M/S. Id Fresh Food (India) Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka) | |
| M/S Jay Khodiyar Agency (AAR (Authority For Advance Ruling), Gujarat) | |
| Sun Pharmaceutical Industries Ltd. (AAR (Authority For Advance Ruling), Maharashtra) | |
| Director General Of Anti-profiteering, Central Board Of Indirect Taxes And Customs (Naa (National Anti Profiteering Authority), ) | |
| Vadilal Industries Ltd. (AAR (Authority For Advance Ruling), Gujarat) |
Podaran Foods India Private Limited (Kerala High Court, Kerala)
J.K. Food Industries (AAR (Authority For Advance Ruling), Gujarat)
Jayant Snacks And Beverages Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
M/S. Id Fresh Food (India) Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Karnataka)
Jayant Food Products (AAR (Authority For Advance Ruling), Gujarat)
M/S. Switz Foods Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal)
Alisha Gruh Udyog (AAR (Authority For Advance Ruling), Gujarat)
Subramani Sumathi (AAR (Authority For Advance Ruling), Tamil Nadu)
Director General Of Anti-profiteering, Central Board Of Indirect Taxes & Customs (Naa (National Anti Profiteering Authority), )
Shyam Sundar Sharma (AAR (Authority For Advance Ruling), Uttar Pradesh)
Vadilal Industries Ltd. (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Modern Food Enterprises Pvt. Ltd. (AAR (Authority For Advance Ruling), Kerala)
J.K. Snacks Industries (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Krishna Bhavan Foods And Sweets (AAR (Authority For Advance Ruling), Tamil Nadu)
J.K. Papad Industries (AAR (Authority For Advance Ruling), Gujarat)
Global Gruh Udyog (AAR (Authority For Advance Ruling), Gujarat)
Krishna Bhavan Foods And Sweets (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Sonal Product (AAR (Authority For Advance Ruling), Gujarat)
M/S. Ambo Agritec Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal)
V.L. Traders (Vipulbhai Laljibhai Dobariya) (AAR (Authority For Advance Ruling), Gujarat)
J.K. Food Industries (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Square One Homemade Treats (AAR (Authority For Advance Ruling), Kerala)
Jayant Snacks And Beverages Pvt. Ltd (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Bauli India Bakes And Sweets Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
J.K. Papad Industries (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Jayant Food Products (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Signature International Foods India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Talod Gruh Udyog (AAR (Authority For Advance Ruling), Gujarat)
J.K. Snacks Industries (AAR (Authority For Advance Ruling), Gujarat)
Shree Swaminarayan Foods Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Swaminarayan Foods Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Alisha Gruh Udyog (Barkatbhai Noordinbhai Velani) (AAAR (Appellate Authority For Advance Ruling), Gujarat)
M/S. Id Fresh Food (India) Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)
M/S Jay Khodiyar Agency (AAR (Authority For Advance Ruling), Gujarat)
Sun Pharmaceutical Industries Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Director General Of Anti-profiteering, Central Board Of Indirect Taxes And Customs (Naa (National Anti Profiteering Authority), )
Vadilal Industries Ltd. (AAR (Authority For Advance Ruling), Gujarat)
FAQs for Sub Chapter 1905
How should I document Bread, Pastry & Biscuits sent for job work?
Use a delivery challan for sending Bread, Pastry & Biscuits to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.
What misclassification mistakes happen with Bread, Pastry & Biscuits?
Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.
If I repair and return Bread, Pastry & Biscuits, how should I charge GST?
Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.
Is the composition scheme suitable if I mainly trade Bread, Pastry & Biscuits?
The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.
Does packaging or branding change how GST applies to Bread, Pastry & Biscuits?
Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Bread, Pastry & Biscuits is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.
Important Disclaimer
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.
Explore More HSN Codes from Chapter 19 expand_more
Sub Chapters:
HSN Codes:
HSN Code 19011010
|
HSN Code 19011090
|
HSN Code 19012000
|
HSN Code 19019010
|
HSN Code 19019090
|
HSN Code 19021100
|
HSN Code 19021900
|
HSN Code 19022010
|
HSN Code 19022090
|
HSN Code 19023010
|
HSN Code 19023090
|
HSN Code 19024010
|
HSN Code 19024090
|
HSN Code 19030000
|
HSN Code 19041010
|
HSN Code 19041020
|
HSN Code 19041030
|
HSN Code 19041090
|
HSN Code 19042000
|
HSN Code 19042010
|
HSN Code 19042090
|
HSN Code 19043000
|
HSN Code 19049000
|
HSN Code 19051000
|
HSN Code 19052000
|
HSN Code 19053100
|
HSN Code 19053211
|
HSN Code 19053219
|
HSN Code 19053290
|
HSN Code 19054000
|
HSN Code 19059010
|
HSN Code 19059020
|
HSN Code 19059030
|
HSN Code 19059040
|
HSN Code 19059090
State Code List: