HSN code for biscuits.
Biscuits is classified under HSN code 1905 (BREAD, PASTRY, CAKES, BISCUITS AND OTHER BAKERS' WARES). The GST rate is 5%, effective 2025-09-22, per 9/2025-Central Tax (Rate).
This code covers bread, pastries, cakes, biscuits and similar baked goods made from cereals and flour, whether containing cocoa or not. It also includes pharmaceutical wafers, communion wafers, sealing wafers, rice paper and similar thin sheet products.
gst rate for biscuits
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 5% | 2.5% + 2.5% | Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products; Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion; Extruded or expanded products, savoury or salted | Sch I S.No 1239/2025-Central Tax (Rate) |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22
invoice examples at 5%
Intra-state sale of ₹10,000 at 5% GST
- Taxable value₹10,000
- CGST @ 2.5%₹250
- SGST @ 2.5%₹250
- Invoice total₹10,500
Inter-state sale of ₹1,00,000 at 5% GST
- Taxable value₹1,00,000
- IGST @ 5%₹5,000
- Invoice total₹1,05,000
also searched as
more specific codes under 1905
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Full detail — official text, every sub-code and rate history — on the HSN 1905 code page → · chapter 19 — Preparations of cereals, flour, starch or milk; pa
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing