Bread HSN Code 1905 and GST Rate
Bread, pizza bread, khakhra, chapati, roti, paratha and other Indian breads.
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- HSN code
- 1905
- GST rate
- Nil
- Chapter
- 19: Cereal and bakery products
- Before 22 Sep 2025
- Nil or 5% or 18%
What is the HSN code for bread?
Bread falls under HSN 1905, in chapter 19 (Cereal and bakery products).
Plain bread has long been nil rated. GST 2.0 extended nil rating to pizza bread, khakhra, chapati, roti, paratha and parotta, whatever they are called. Buns with fillings, sandwiches and cakes are not plain bread and stay taxable as bakery products or prepared foods.
| Code | Description |
|---|---|
| 190590 | Other bakery products including bread |
GST rate on bread
The GST rate on bread is nil. Before 22 September 2025 it was nil or 5% or 18%. Nil on bread (packed or loose), pizza bread, khakhra, chapati and roti. Paratha, parotta and other Indian breads became nil from 18% on 22 September 2025.
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 1905 |
| Above Rs 5 crore | 6 on every invoice | 190590 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 19 |
Sample GST invoice line for bread
Here is how a line for bread looks on a tax invoice within one state: 100 × loaf at Rs 45.00 each, with no GST due. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Bread | 1905 | 100 × loaf | 45.00 | 4,500.00 | 0.00 | 0.00 | 4,500.00 |
Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 19 at a glance
Chapter 19 (Cereal and bakery products) covers: Pasta, noodles, breakfast cereals, bread, biscuits, cakes and similar bakery goods.
Other pages in chapter 19
Related HSN codes
Products often bought, sold or invoiced together with bread:
Preguntas frecuentes
What is the HSN code for bread?
Bread falls under HSN 1905: bread, pizza bread, khakhra, chapati, roti, paratha and other indian breads. Common 6 digit codes are 190590 for other bakery products including bread.
What is the GST rate on bread?
Nil on bread (packed or loose), pizza bread, khakhra, chapati and roti. Paratha, parotta and other Indian breads became nil from 18% on 22 September 2025.
How many digits of the bread HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 1905 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 190590, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.