Biscuits, cookies, wafers, rusks and other bakery products.
Cette page n'est pas encore traduite, elle s'affiche donc en anglais.
Biscuits falls under HSN 1905, in chapter 19 (Cereal and bakery products).
Biscuits, cakes, pastries and rusks are all bakery products of heading 1905. GST on them dropped from 18% to 5% on 22 September 2025. Ordinary bread, pizza bread, khakhra, roti and chapati are nil rated even though some share the same heading.
| Code | Description |
|---|---|
| 190531 | Sweet biscuits |
| 190532 | Waffles and wafers |
| 190540 | Rusks, toasted bread and similar toasted products |
| 190590 | Other bakery products (cakes, pastries) |
The GST rate on biscuits is 5%. Before 22 September 2025 it was 18%.
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
Compare other goods on the GST rates list.
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 | 190531, 190532, 190540 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 19 |
Here is how a line for biscuits looks on a tax invoice within one state: 200 × pack at Rs 30.00 each, taxed at 5%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Biscuits | 1905 | 200 × pack | 30.00 | 6,000.00 | 150.00 | 150.00 | 6,300.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 300.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 19 (Cereal and bakery products) covers: Pasta, noodles, breakfast cereals, bread, biscuits, cakes and similar bakery goods.
Other pages in chapter 19
Products often bought, sold or invoiced together with biscuits:
Biscuits falls under HSN 1905: biscuits, cookies, wafers, rusks and other bakery products. Common 6 digit codes are 190531 for sweet biscuits and 190532 for waffles and wafers.
5%: CGST 2.5% plus SGST 2.5% on a sale within a state, or IGST 5% on a sale between states. It was 18% until 21 September 2025.
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 190531, 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.