--- title: "1905 HSN Code | HSN Code for Bread, Pastry & Biscuits in India" description: "Know more about 1905 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 1905 covering Bread, Pastry & Biscuits." canonical: "https://busy.in/hsn/sub-chapter-1905/" --- # HSN Sub-chapter 1905: Bread, Pastry & Biscuits 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 Part of [Chapter 19: Preparations of Cereals, Flour, Starch or Milk; Pastry](https://busy.in/hsn/chapter-19/). - Current GST rate: 5% - Earlier GST rate: 12% ## HSN codes | Code | Title | | --- | --- | | 19051000 | [Crispbread](https://busy.in/hsn/hsn-19051000/) | | 19052000 | [Gingerbread](https://busy.in/hsn/hsn-19052000/) | | 19053100 | [Sweet biscuits](https://busy.in/hsn/hsn-19053100/) | | 19053211 | [Chocolate Coated Communion Wafers](https://busy.in/hsn/hsn-19053211/) | | 19053219 | [Other Communion Wafers](https://busy.in/hsn/hsn-19053219/) | | 19053290 | [Waffles and wafers: Other](https://busy.in/hsn/hsn-19053290/) | | 19054000 | [Rusks/Toasted Bread/Khakhra/Chapati](https://busy.in/hsn/hsn-19054000/) | | 19059010 | [Other \| Pastries And Cakes](https://busy.in/hsn/hsn-19059010/) | | 19059020 | [Biscuits (Other)](https://busy.in/hsn/hsn-19059020/) | | 19059030 | [Savoury/salted extruded products](https://busy.in/hsn/hsn-19059030/) | | 19059040 | [Papad](https://busy.in/hsn/hsn-19059040/) | | 19059090 | [Bread, Pastry, Biscuits & Bakers’ Wares](https://busy.in/hsn/hsn-19059090/) | ## Frequently asked questions ### What products are classified under HSN 1905 It includes Bread, Pastry & Biscuits ### 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. ## India's trade performance: HSN Sub-Chapter 1905 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹5,331 Cr (+15.48% YoY) — 0.1440% of India's total exports - Imports: ₹903 Cr (+27.63% YoY) — 0.0148% of India's total imports - Trade balance: ₹4,428 Cr (Surplus); surplus rank #81 of 1233 sub-chapters - Share of Chapter 19: 69.00% of its exports; import side 59.20% - Rank within Chapter 19: #1 of 5 by export value; import-side #1 ### Key metrics - Export CAGR: 14.03% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #128 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +30.31% in FY 2022-23 - Contribution to Ch. 19: 69.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 1905 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 Ch. 19 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 19 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 2,425.36 | 0.1057% | — | 64.80% | 302.20 | 0.0084% | — | 45.90% | +2,123.16 | #166 | | FY 2019-20 | 2,432.87 | 0.1101% | +0.31% | 64.63% | 353.85 | 0.0105% | +17.09% | 48.52% | +2,079.02 | #158 | | FY 2020-21 | 2,775.92 | 0.1291% | +14.10% | 60.78% | 458.98 | 0.0158% | +29.71% | 52.33% | +2,316.94 | #151 | | FY 2021-22 | 3,078.48 | 0.0981% | +10.90% | 65.22% | 649.51 | 0.0142% | +41.51% | 56.12% | +2,428.97 | #175 | | FY 2022-23 | 4,011.52 | 0.1108% | +30.31% | 67.89% | 668.48 | 0.0116% | +2.92% | 51.42% | +3,343.04 | #147 | | FY 2023-24 | 4,616.78 | 0.1276% | +15.09% | 67.91% | 707.83 | 0.0126% | +5.89% | 54.57% | +3,908.95 | #139 | | FY 2024-25 | 5,331.32 | 0.1440% | +15.48% | 69.00% | 903.38 | 0.0148% | +27.63% | 59.20% | +4,427.94 | #128 | - CAGR (7-year): exports 14.03%/yr, imports 20.02%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 1905 export-import analysis ### Consistent export growth: 14.03% CAGR over 7 years India's exports under HSN Sub-Chapter 1905 have grown at a compound annual rate of 14.03% over 7 fiscal years, rising from ₹2,425.36 Crore in FY 2018-19 to ₹5,331.32 Crore in FY 2024-25. ### HSN Sub-Chapter 1905 ranked #128 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 1905 ranks #128 out of 1233 sub-chapters by total export value. Within Chapter 19, it ranks #1 of 5. By trade surplus, it ranks #81 of 1233. ### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 1905 exports The strongest single-year export movement for HSN Sub-Chapter 1905 was recorded in FY 2022-23, when exports surged by 30.31% over the prior year. ### India maintains a trade surplus of ₹4,427.94 Crore in HSN Sub-Chapter 1905 goods In FY 2024-25, India's exports of ₹5,331.32 Cr exceeded imports of ₹903.38 Cr, resulting in a trade surplus of ₹4,427.94 Crore — ranking #81 of 1233 by surplus magnitude. ### Import growth of 20.02% CAGR signals rising demand for Bread, Pastry & Biscuits India's imports under HSN Sub-Chapter 1905 have grown at 20.02% CAGR, reaching ₹903.38 Crore in FY 2024-25. ### HSN Sub-Chapter 1905 contributes 69.00% of Chapter 19 exports — ranked #1 Among the 5 sub-chapters under Chapter 19, HSN Sub-Chapter 1905 ranks #1 by export value — accounting for 69.00% of the chapter's total exports in FY 2024-25. On the import side, it holds 59.20% share (rank #1). ## Related Sub-Chapters in Chapter 19 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Sub-Chapter 1905: Bread, Pastry & Biscuits (this hsn sub-chapter) | ₹5,331 Cr | | #2 | [HSN Sub-Chapter 1901: Malt extract](https://busy.in/hsn/sub-chapter-1901/) | ₹1,102 Cr | | #3 | [HSN Sub-Chapter 1904: Prepared foods: cereals, corn flakes](https://busy.in/hsn/sub-chapter-1904/) | ₹694 Cr | | #4 | [HSN Sub-Chapter 1902: Pasta, Cooked Or Stuffed, Couscous](https://busy.in/hsn/sub-chapter-1902/) | ₹514 Cr | | #5 | [HSN Sub-Chapter 1903: Tapioca & starch substitutes](https://busy.in/hsn/sub-chapter-1903/) | ₹86 Cr | ## Other sub-chapters | Code | Title | | --- | --- | | 1901 | [Malt extract](https://busy.in/hsn/sub-chapter-1901/) | | 1902 | [Pasta, Cooked Or Stuffed, Couscous](https://busy.in/hsn/sub-chapter-1902/) | | 1903 | [Tapioca & starch substitutes](https://busy.in/hsn/sub-chapter-1903/) | | 1904 | [Prepared foods: cereals, corn flakes](https://busy.in/hsn/sub-chapter-1904/) |