← HSN and SAC codes for common items · Search any code on the HSN code finder.
Cakes, pastries and rusks is classified under HSN heading 1905. GST as on 26 October 2026: Nil or 5%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Cakes, pastries and rusks?
GST on Cakes, pastries and rusks as on 26 October 2026: Nil or 5%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 18% → 5% (1905). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| – | Nil | 1905 | Khakhra, bread (branded or not), pizza bread, roti, chapati, paratha, parotta and other Indian breads have no GST. | 10/2025-CT(R), entry 100 |
| – | Nil | 1905 | No GST on pappad, whatever name it is sold under. | 10/2025-CT(R), entry 99 |
| 18% | 5% | 1905 | Pastries, cakes, biscuits and other bakery items, plus uncooked extruded snack pellets and savoury or salted puffed snacks. | 9/2025-CT(R), entry 123 |
| 5% | 5% | 19054000 | If you sell rusks, toasted bread and similar toasted products, GST is 5%. | 9/2025-CT(R), entry 124 |
GST rate on Cakes, pastries and rusks since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 14 November 2017 | Nil, 5%, 18% or 28% |
| 15 November 2017 | 9 October 2024 | Nil, 5% or 18% |
| 10 October 2024 | 21 September 2025 | Nil, 5%, 12% or 18% |
| 22 September 2025 | today | Nil or 5% |
The GST rate on Cakes, pastries and rusks is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
1905 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
| Code | Description (as in the tariff) |
|---|---|
190510 | Crispbread |
19051000 | Crispbread |
190520 | Gingerbread and the like sweet biscuits, waffles and wafers |
19052000 | Gingerbread and the like sweet biscuits, waffles and wafers |
190531 | Sweet biscuits |
19053100 | Sweet biscuits |
190532 | Waffles and wafers |
19053211 | Coated with chocolate or containing chocolate |
19053219 | Other |
19053290 | Other |
190540 | Rusks, toasted bread and similar toasted products |
19054000 | Rusks, toasted bread and similar toasted products |
190590 | Other |
19059010 | Pastries and cakes |
19059020 | Biscuits not elsewhere specified or included |
19059030 | Extruded or expanded products, savoury or salted |
19059040 | PAPAD |
19059051 | Coated with chocolate or containing chocolate |
19059059 | Other |
19059090 | Other |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Biscuits
1905 - Noodles and pasta
1902 - Bread (Pav)
1905 - Poha, cornflakes and puffed rice
1904 - Baby food and malt drinks
1901 - Chicken and poultry meat (Murga)
0207 - Dried and salted fish (Sukhi machli)
0305 - Apples (Seb)
0808 - Mangoes (Aam)
0804 - Grapes (Angoor)
0806 - Oranges and citrus fruit (Santra)
0805 - Papayas (Papita)
0807
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
