HSN Codes chevron_right Section 04 chevron_right Chapter 19 chevron_right Sub Chapter 1905

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

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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FAQs for Sub Chapter 1905

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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