HSN Code 1905
Biscuits & Bakery
HSN 1905 covers bread, pastry, cakes, biscuits, and other bakers' wares. Rates range from 0% (bread) to 18% (branded biscuits, cakes, pastries).
HSN Code
1905
GST Rate
18%
Preferred UQC
PCS
Rate details & exceptions
Multi-rate HSN. Bread, paratha (pre-packaged) → 0% / 5%. Rusks → 5%. Pizza bread → 5%. Pav / bun → 5%. Branded biscuits → 18%. Cookies → 18%. Cakes, pastries, waffles → 18%. Pre-packaged branded khakhra / papad → 5%.
What HSN 1905 covers
HSN 1905 applies to the following products and variants. If your item isn't in the list, consult a CA or search the CBIC HSN master for the exact sub-heading.
- Bread (fresh or packaged)
- Rusks and toasts
- Biscuits (branded, packaged)
- Cookies
- Cakes and pastries
- Waffles, wafers
- Khakhra, papad (packaged)
How to enter HSN 1905 on an invoice
On a GST-compliant invoice, add the following for each line item:
- HSN code:
1905 - Description: Biscuits & Bakery (or your specific SKU name)
- UQC:
PCS - Quantity, rate per unit, taxable value
- GST rate: 18% (split as CGST + SGST for intra-state, or IGST for inter-state)
21bill auto-fills HSN 1905 and the 18% rate the moment you type "biscuits & bakery" in the item description — so you don't memorise codes.
Questions people ask about HSN 1905
Is bread GST-free?
Plain unbranded bread is 0% (exempt). Pre-packaged branded bread is 5%. Flavoured/stuffed bread (pizza bread, garlic bread) is 5%. The moment you cross into biscuits, cakes, or pastries, it jumps to 18%.
Why are biscuits 18% when bread is 0-5%?
Biscuits are classified as 'processed/value-added bakery' in the GST rate schedule, separate from staple bread. This has been politically contested — the industry repeatedly asks for a 12% slab — but as of 2026 branded biscuits remain at 18%.
What about loose / unbranded biscuits sold by weight?
Unbranded loose biscuits (typically found at local bakeries) remain at 18%. Unlike wheat/rice/atta, the packaging-vs-loose distinction doesn't lower the rate for biscuits. The entire HSN 1905 (except bread/rusk/pav) sits at 18%.
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Request access⚠️ This page is a working reference, not tax advice. GST rates and classifications change — confirm with your CA or the latest CBIC notification before filing. Last reviewed 21 April 2026.