HSN Code 1905: Bread, biscuits, cakes and pastries
HSN code 1905 classifies bread, biscuits, cakes and pastries under India's GST system. GST rate: 18%.
GST Rate Breakdown
- GST Rate: 18%
- CGST + SGST (intra-state): 9% + 9%
- IGST (inter-state): 18%
Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.
18% is India's standard GST rate applying to the majority of goods and services
18% is India's standard GST rate applying to the majority of goods and services. Bread, biscuits, cakes and pastries falls in this bucket. Full ITC available.
Sample Calculation for Bread, biscuits, cakes and pastries
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Intra-state: ₹900 CGST + ₹900 SGST
- Inter-state: ₹1,800 IGST
- Total: ₹11,800
When to Use HSN Code 1905
Use HSN code 1905 on every tax invoice for bread, biscuits, cakes and pastries. Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about HSN 1905
What is HSN code 1905?
HSN code 1905 classifies bread, biscuits, cakes and pastries under India's GST system. The applicable GST rate is 18%.
What is the GST rate for Bread, biscuits, cakes and pastries?
Bread, biscuits, cakes and pastries attracts 18% GST. For intra-state sales: 9% CGST + 9% SGST. For inter-state: 18% IGST.
Is Bread, biscuits, cakes and pastries exempt from GST?
No. Bread, biscuits, cakes and pastries attracts 18% GST on every taxable sale.