HSN Code for Bread, Pastry, Cakes and Biscuits
The HSN code for bread, pastries, cakes, biscuits and other baker’s wares falls under Heading 1905 in India.
However, the exact HSN code and GST rate depend on the product. For example, pastries and cakes fall under 19059010, sweet biscuits under 19053100, and rusks under 19054000.
GST also varies significantly: ordinary bread is Nil-rated, while pastries, cakes and most biscuits generally attract 18% GST.
What Is the HSN Code for Bread, Pastry, Cakes and Biscuits?
The broad HSN heading is:
1905 — Bread, pastry, cakes, biscuits and other baker’s wares, whether or not containing cocoa
Important classifications include:
- 19051000 – Crispbread
- 19052000 – Gingerbread and the like
- 19053100 – Sweet biscuits
- 190532 – Waffles and wafers
- 19054000 – Rusks, toasted bread and similar toasted products
- 19059010 – Pastries and cakes
- 19059020 – Biscuits not elsewhere specified or included
- 19059090 – Other products under the residual 190590 category
Quick Summary
| Product | HSN Code | GST Rate |
|---|---|---|
| Ordinary bread | 1905 | Nil |
| Pizza bread | 1905 | 5% |
| Crispbread | 19051000 | Depends on applicable GST entry |
| Gingerbread | 19052000 | 18% |
| Sweet biscuits | 19053100 | 18% |
| Waffles and wafers | 190532 | 18% |
| Rusks / toasted bread | 19054000 | 5% |
| Pastries and cakes | 19059010 | 18% |
| Other biscuits | 19059020 | 18% |
HSN Code Details for Bakery Products
Bread
Bread falls under Heading 1905, but the GST treatment depends on the type.
Ordinary bread, whether branded or otherwise, is Nil-rated, except where a separate taxable entry applies, such as pizza bread.
Because Heading 1905 contains several types of bakery products, businesses should classify specialty bread according to its actual product description rather than assuming all bakery items receive the bread exemption.
Pastries and Cakes
Pastries and cakes are specifically classified under:
19059010 — Pastries and cakes
This includes qualifying baked products such as:
- Cakes
- Pastries
- Similar bakery products
These products generally attract 18% GST.
Sweet Biscuits
Sweet biscuits are classified under:
19053100 — Sweet biscuits
They generally attract 18% GST.
Other Biscuits
Biscuits not elsewhere specified or included fall under:
19059020
This allows other biscuit products to be distinguished from the specific sweet-biscuit classification.
Rusks and Toasted Bread
Rusks, toasted bread and similar toasted products fall under:
19054000
These products generally attract 5% GST.
GST Rate on Bread, Cakes, Pastries and Biscuits
There is no single GST rate for all products under HSN 1905.
Ordinary Bread
Ordinary bread, branded or otherwise, is generally:
Nil-rated
Pizza bread is specifically excluded from this Nil-rated bread entry.
Pizza Bread
Pizza bread under HSN 1905 generally attracts:
5% GST
Rusks and Toasted Bread
Rusks, toasted bread and similar toasted products generally attract:
5% GST
Pastries, Cakes and Biscuits
Pastries, cakes, biscuits and many other baker’s wares under HSN 1905 generally attract:
18% GST
For an applicable intra-state supply at 18%:
- 9% CGST
- 9% SGST
For an applicable inter-state supply:
- 18% IGST
Difference Between HSN 19053100 and 19059020
Both codes can apply to biscuits, but they cover different categories.
19053100 specifically covers sweet biscuits.
19059020 covers biscuits not elsewhere specified or included.
Therefore, businesses should check whether the biscuit fits the specific sweet-biscuit classification before using the residual biscuit code.
Bread vs Other Bakery Products Under HSN 1905
One of the most important distinctions under HSN 1905 is that ordinary bread is not taxed in the same way as most other bakery products.
For example:
- Ordinary bread → Nil GST
- Pizza bread → 5%
- Rusks → 5%
- Cakes → 18%
- Pastries → 18%
- Sweet biscuits → 18%
So businesses should not apply one GST rate across all bakery products simply because they share Heading 1905.
Related HSN Codes
| HSN Code | Description |
| 19051000 | Crispbread |
| 19052000 | Gingerbread and the like |
| 19053100 | Sweet biscuits |
| 190532 | Waffles and wafers |
| 19054000 | Rusks and toasted bread |
| 19059010 | Pastries and cakes |
| 19059020 | Other biscuits |
| 19059030 | Extruded or expanded savoury/salted products |
| 19059040 | Papad |
| 19059090 | Other |
FAQs About HSN 1905
Does chocolate cake use a different HSN just because it contains cocoa?
Not necessarily. Heading 1905 covers bakery products whether or not containing cocoa, so a qualifying cake can still fall under the cakes classification.
Is pizza bread treated the same as ordinary bread under GST?
No. Ordinary bread is generally Nil-rated, while pizza bread attracts 5% GST.
Are rusks taxed like bread?
No. Rusks and toasted bread under 19054000 generally attract 5% GST, whereas ordinary bread is generally Nil-rated.
Are bakery premixes also classified under HSN 1905?
Not necessarily. Mixes and doughs used to prepare baker’s wares can fall under HSN 1901, depending on their composition and product description.
Does selling a cake from a bakery always mean HSN 19059010 applies?
For goods supplied as cakes, 19059010 is the relevant product classification. However, GST treatment can differ where the transaction is part of a restaurant or food-service supply rather than a straightforward sale of packaged or takeaway goods.
Find Bakery Product HSN Codes with myBillBook
Using the correct HSN helps bakeries, biscuit manufacturers, retailers, wholesalers and food businesses classify products correctly and apply the applicable GST rate.
With myBillBook’s HSN Code Finder, businesses can search by bakery product and identify the relevant HSN code for their inventory and invoices.
Sources
- Central Board of Indirect Taxes and Customs (CBIC) — GST Goods and Services Rates for HSN 1905
- CBIC GST Rates FAQ — bakery-product classifications and rates
- Ministry of Commerce & Industry, Government of India — Indian tariff classification for Chapter 19
- Government of India tariff schedule — HSN 19051000, 19053100, 19054000, 19059010 and 19059020
Last Reviewed: 5 October 2026
Products under HSN 1905 do not all have the same GST rate. Ordinary bread, pizza bread, rusks, cakes and biscuits should be classified according to their specific product description.
