HSN code 1905 — BREAD, PASTRY, CAKES, BISCUITS AND OTHER BAKERS' WARES, WHET
HSN · heading5%BREAD, 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
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.
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 5% | 2.5% | 2.5% | Sch I S.No 123 |
| 5% | 2.5% | 2.5% | Sch I S.No 124 |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22 · all codes at 5%
gst calculator — pre-filled with this rate
products commonly classified here
baked goodsbakery productsbiscuitsbreadbreads and rollscakescommunion waferscookiesdry cakesglucose biscuitsnamkeen biscuitspastriespavrice paperruskssponge cakeswafers
more specific codes
sibling codes
- 1901MALT EXTRACT, FOOD PREPARATIONS OF FLOUR, GROATS, MEAL, STARCH OR MALT EXTRACT, NOT CONTAINING
- 1902PASTA, WHETHER OR NOT COOKED OR STUFFED (WITH MEAT OR OTHER SUBSTANCES) OR OTHERWISE PREPARED,
- 1903TAPIOCA AND SUBSTITUTES THEREFOR PREPARED FROM STARCH, IN THE FORM OF FLAKES, GRAINS, PEARLS, S
- 1904PREPARED FOODS OBTAINED BY THE SWELLING OR ROASTING OF CEREALS OR CEREAL PRODUCTS (FOR EXAMPLE,
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compiled from official sources · not tax advice · verify with your tax advisor before filing