Biscuits HSN Code 1905 and GST Rate
Biscuits, cookies, wafers, rusks and other bakery products.
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- HSN code
- 1905
- GST rate
- 5%
- Chapter
- 19: Cereal and bakery products
- Before 22 Sep 2025
- 18%
What is the HSN code for biscuits?
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) |
GST rate on biscuits
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.
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 | 190531, 190532, 190540 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 19 |
Sample GST invoice line for biscuits
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 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 biscuits:
Perguntas frequentes
What is the HSN code for 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.
What is the GST rate on biscuits?
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.
How many digits of the biscuits 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 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.