HSN 1905: Bread – GST Rate

HSN 1905 covers 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. GST on HSN 1905 is 5% or 0% (Nil / exempt) depending on the conditions listed below (rates effective 22 September 2025). This heading has 14 tariff items, for example 1905 10 00, 1905 20 00 and 1905 31 00.

Chapter 19: Preparations of cereals, flour, starch or milk; pastrycooks' products

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 1905

5%CGST 2.5% + SGST 2.5% / IGST 5%Applies to some sub-codes

Rusks, toasted bread and similar toasted products

Reference: Schedule I, S. No. 124 (Spec: 1905 40 00)

0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

Pappad, by whatever name it is known

Reference: Schedule EXEMPT, S. No. 99 (Spec: 1905)

0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

Khakhra; Bread (branded or otherwise), Pizza bread, roti, chapathi, paratha, parotta and other Indian breads by any name called

Reference: Schedule EXEMPT, S. No. 100 (Spec: 1905 or 2106)

5%CGST 2.5% + SGST 2.5% / IGST 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

Reference: Schedule I, S. No. 123 (Spec: 1905)

Sub-Headings & Tariff Items Under 1905

Showing 20 sub-classification codes with complete hierarchy descriptions.

1905106-Digit Sub-heading

Chain: Preparations of cereals, flour, starch or milk; pastrycooks' products > 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 > Crispbread

190510008-Digit Tariff Item

1905206-Digit Sub-heading

190520008-Digit Tariff Item

1905316-Digit Sub-heading

190531008-Digit Tariff Item

1905326-Digit Sub-heading

190532118-Digit Tariff Item

190532198-Digit Tariff Item

190532908-Digit Tariff Item

1905406-Digit Sub-heading

190540008-Digit Tariff Item

1905906-Digit Sub-heading

190590108-Digit Tariff Item

190590208-Digit Tariff Item

190590308-Digit Tariff Item

190590408-Digit Tariff Item

190590518-Digit Tariff Item

190590598-Digit Tariff Item

190590908-Digit Tariff Item

Other Headings in Chapter 19

HSN 1901

Malt Extract, Food Preparations Of Flour, Groats, Meal, Starch Or Malt Extract, Not Containing Cocoa Or Containing Less Than 40% By Weight Of Cocoa Calculated On A Totally Defatted Basis, Not Elsewhere Specified Or Included, Food Preparations Of Goods Of Headings 0401 To 0404, Not Containing Cocoa Or Containing Less Than 5% By Weight Of Cocoa Calculated On A Totally Defatted Basis, Not Elsewhere Specified Or Included

HSN 1902

Pasta, Whether Or Not Cooked Or Stuffed (With Meat Or Other Substances) Or Otherwise Prepared, Such As Spaghetti, Macaroni, Noodles, Lasagne, Gnocchi, Ravioli, Cannelloni, Couscous, Whether Or Not Prepared

HSN 1903

Tapioca And Substitutes Therefor Prepared From Starch, In The Form Of Flakes, Grains, Pearls, Siftings Or In Similar Forms

HSN 1904

Prepared Foods Obtained By The Swelling Or Roasting Of Cereals Or Cereal Products (For Example, Corn Flakes), Cereals [Other Than Maize (Corn)] In Grain Form Or In The Form Of Flakes Or Other Worked Grains (Except Flour, Groats And Meal), Pre-Cooked Or Otherwise Prepared, Not Elsewhere Specified Or Included

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