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 purposes. 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

19

HSN Code

1905

HSN 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 %
Essential

Old GST Rate

12 %

Tariff HSN Codes under HSN Sub Chapter 1905

Following tariff HSN codes fall under Bread, Pastry & Biscuits.

Tariff HSN

19051000

Description

Crispbread

Tariff HSN

19052000

Description

Gingerbread and the like

Tariff HSN

19053100

Description

Sweet biscuits; waffles and wafers: Sweet biscuits

Tariff HSN

19053211

Description

Sweet biscuits; waffles and wafers: Waffles and wafers : Communion wafers : Coated with chocolate or containing chocolate

Tariff HSN

19053219

Description

Sweet biscuits; waffles and wafers: Waffles and wafers : Communion wafers : Other

Tariff HSN

19053290

Description

Sweet biscuits; waffles and wafers: Waffles and wafers : Other

Tariff HSN

19054000

Description

Rusks, toasted bread and similar toasted products, Pizza bread, Khakhra, Plain chapati or roti

Tariff HSN

19059010

Description

Other : Pastries and cakes

Tariff HSN

19059020

Description

Other : Biscuits not elsewhere specified or included

Tariff HSN

19059030

Description

Other : Extruded or expanded products, savoury or salted

Tariff HSN

19059040

Description

Other : Papad

Tariff HSN

19059090

Description

Other : Other

India’s Trade Performance — HSN Sub-Chapter 1905 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹5,331 Cr

+15.48% vs FY 2023-24

0.1440% of India’s total exports

India’s Imports

FY 2024-25

₹903 Cr

+27.63% vs FY 2023-24

0.0148% of India’s total imports

Trade Balance

FY 2024-25

₹4,428 Cr

Trade Surplus

Surplus rank #81 of 1233 subchapters

% of Chapter 19

FY 2024-25

69.00%

Share of Chapter 19’s total exports in FY 2024-25

Import side: 59.20% of Chapter 19’s imports

Rank Within Chapter 19

FY 2024-25

#1 of 5

Position by export value among subchapters in Chapter 19

Import-side rank: #1 of 5

At a glance

14.03%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#128

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+30.31%

Peak Growth Year

FY 2022-23 · strongest single-year move

69.00%

Contribution to Ch. 19

Share of Chapter 19 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #166

Balance

+2,123.16

Exports

2,425.36 ₹ Cr

0.1057% share

— YoY

64.80% of Ch. 19

Imports

302.20 ₹ Cr

0.0084% share

— YoY

45.90% of Ch. 19

FY 2019-20 Exp. Rank #158

Balance

+2,079.02

Exports

2,432.87 ₹ Cr

0.1101% share

+0.31% YoY

64.63% of Ch. 19

Imports

353.85 ₹ Cr

0.0105% share

+17.09% YoY

48.52% of Ch. 19

FY 2020-21 Exp. Rank #151

Balance

+2,316.94

Exports

2,775.92 ₹ Cr

0.1291% share

+14.10% YoY

60.78% of Ch. 19

Imports

458.98 ₹ Cr

0.0158% share

+29.71% YoY

52.33% of Ch. 19

FY 2021-22 Exp. Rank #175

Balance

+2,428.97

Exports

3,078.48 ₹ Cr

0.0981% share

+10.90% YoY

65.22% of Ch. 19

Imports

649.51 ₹ Cr

0.0142% share

+41.51% YoY

56.12% of Ch. 19

FY 2022-23 Exp. Rank #147

Balance

+3,343.04

Exports

4,011.52 ₹ Cr

0.1108% share

+30.31% YoY

67.89% of Ch. 19

Imports

668.48 ₹ Cr

0.0116% share

+2.92% YoY

51.42% of Ch. 19

FY 2023-24 Exp. Rank #139

Balance

+3,908.95

Exports

4,616.78 ₹ Cr

0.1276% share

+15.09% YoY

67.91% of Ch. 19

Imports

707.83 ₹ Cr

0.0126% share

+5.89% YoY

54.57% of Ch. 19

FY 2024-25 Exp. Rank #128

Balance

+4,427.94

Exports

5,331.32 ₹ Cr

0.1440% share

+15.48% YoY

69.00% of Ch. 19

Imports

903.38 ₹ Cr

0.0148% share

+27.63% YoY

59.20% of Ch. 19

CAGR · 7-Year

Exports

14.03% /yr

Imports

20.02% /yr

Consistently Surplus
Chapter 19 total

reference, FY 2024-25

Export

₹7,726.16 Cr

Import

₹1,525.93 Cr

Trade Balance

+6,200.23

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 1905 ranks #128 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 1905 and GST compliance.

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.

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.

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