The biscuit hsn code is 1905, which also covers cookies, wafers, cakes, pastries and rusks, and GST on biscuits is now 5%, down from 18% before 22 September. Bread of every kind, including pizza bread, burger buns, khakhra, roti, chapati and paratha, is nil rated, and so is pappad.
That makes a bakery's shelf mostly nil or 5%. This page lists every bakery item, a bakery's bill, and the difference between selling a cake over the counter and serving pizza in a restaurant. Dairy, flour and the rest of the grocery list are covered from the food hub.
Biscuits, bread and cakes: codes and GST rates
Item / HSN / GST- Biscuits and cookies, sweet or salted5%Moved down from 18%
- Wafers5%Including cream wafers
- Cakes, pastries and muffins5%Packed or loose
- Rusks and toasted bread5%Specific entry
- Bread, branded or notNilNil list
- Pizza bread and burger bunsNilClassed as bread
- KhakhraNilNil list
- Roti, chapati, paratha, parottaNilSome billed under 2106
- PappadNilNil list
- Cornflakes and breakfast cereals5%Prepared cereal foods
- Pizza served in a restaurant5% (no ITC)Restaurant service
Quick facts
HSN heading
1905: bread, pastry, cakes, biscuitsGST rate on biscuits
5% (2.5% CGST + 2.5% SGST)Nil items
Bread, pizza bread, khakhra, Indian breads, pappadRate before the reform
Biscuits and cakes 18%, rusks 5%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
2106 for biscuits
Biscuit hsn code and gst rate for bakery items
| Item | HSN | GST |
|---|---|---|
| Sweet biscuits, cookies | 1905 31 | 5% |
| Salted and cream crackers | 1905 31 | 5% |
| Wafers | 1905 32 | 5% |
| Rusk, toast | 1905 40 | 5% |
| Cake, pastry, muffin, brownie | 1905 90 | 5% |
| Puff, patties (packed bakery items) | 1905 90 | 5% |
| White bread, brown bread | 1905 90 | Nil |
| Pizza bread, pav, buns | 1905 90 | Nil |
| Khakhra | 1905 | Nil |
| Roti, chapati, paratha, parotta | 1905 or 2106 | Nil |
| Pappad | 1905 90 | Nil |
| Cornflakes, muesli | 1904 | 5% |
1905 hsn code gst rate after the reform
Schedule I lists pastry, cakes, biscuits and other bakers' wares at 5%, with a separate 5% entry for rusks and toasted bread. Before the reform biscuits, cakes and pastries were 18%. The nil list covers bread (branded or not), pizza bread, khakhra, roti, chapati, paratha, parotta and other Indian breads by any name, and pappad.
Bread gst rate and pizza
Bread is nil whether loose or branded and packed. Pizza bread sold as a base is nil too. A pizza made and served by a restaurant or sold as takeaway is a restaurant service at 5% without credit, not a sale of bread. A frozen ready to bake pizza sold in a shop is a food preparation, usually 1905 90 or 2106 at 5%. See restaurants.
Cake hsn code and gst rate
Cakes, pastries and muffins sold by a bakery are 1905 90 at 5%. A bakery with a seating area that serves cakes and coffee to customers at tables may be supplying restaurant service for those orders at 5% without credit. Over the counter sales of cakes to take home are goods at 5%.
Rusk and khakhra hsn code
Rusks and toasted bread are 1905 40 at 5%. Khakhra is nil under its own entry. Namkeen and snacks are on the namkeen page.
Bakery invoice
Bakery supply to a grocery store: Sweet biscuits, HSN 1905 31, 200 packs, Rs 4,000, GST 5% Rs 200. White bread 400 g, HSN 1905 90, 150 loaves, Rs 6,000, Nil. Rusk 300 g, HSN 1905 40, 100 packs, Rs 3,500, GST 5% Rs 175. Total Rs 13,875.
A bakery selling mostly nil rated bread must reverse credit on common inputs in proportion to nil rated sales. Flour bought in big sacks is often nil; see wheat and flour.
Biscuit gst rate and credit for makers
A biscuit factory paying 18% on packaging film and machinery while selling at 5% may build up credit. An inverted duty refund can be claimed on conditions for inputs, but not for input services or capital goods. Chocolate coated biscuits stay in 1905 at 5%; chocolates are on the chocolate page.
Bakery codes and rates here are general information on the current nil list and goods schedule. Whether a sale is goods or a restaurant service depends on how it is served, so check the GST portal and ask a GST practitioner or chartered accountant about a bakery with seating.
Frequently asked questions
What is the GST rate on biscuits?
Biscuits under 1905 are 5% since the reform, down from 18%.
What is the 1905 hsn code?
1905 covers bread, pastry, cakes, biscuits and other bakers' wares.
Is GST charged on bread?
No. Bread, branded or not, and pizza bread are nil rated.
What is the cake hsn code and gst rate?
Cakes are 1905 90, at 5%.
What is the khakhra hsn code?
Khakhra is under 1905 and is nil rated.