HSN Codes for Bakery Products & Bread
Bakery & cereal preparations — HSN codes with applicable GST rates for 2026.
GST guidance by Pardeep Jha, Chartered Accountant
Pardeep Jha & Associates, Chartered Accountants · Rates as on July 2026
Chapter 19 covers preparations of cereals, flour and starch and bakery products — bread, biscuits, rusks, pastries, cornflakes, pasta and similar foods. Bakeries, food manufacturers and retailers bill using these codes.
GST here ranges from exempt to 5% and higher. Plain bread is typically exempt, while biscuits, pastries and branded cereal preparations attract positive rates. This is a frequent point of confusion for bakeries selling both bread and packaged snacks, so read the description column carefully.
Find your bakery product below and apply the exempt or taxable entry that matches your item.
HSN Codes & GST Rates
| HSN Code | Description | GST Rate |
|---|---|---|
| 1901 | Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled; Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than... | 5% |
| 1901 | Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled | 0% (Exempt) |
| 19012000 | Mixes and doughs for the preparation of bread, pastry and other baker's wares | 5% |
| 1902 | Seviyan (vermicelli); 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 | 5% |
| 1903 | Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms (sabudana) | 5% |
| 1904 | All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes (other than puffed rice, commonly known as muri, flattened or beaten rice, commonly known as chira, parched rice, commonly known as khoi, parched paddy or rice... | 5% |
| 1904 | Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki, other than pre-packaged and labelled | 0% (Exempt) |
| 1905 | 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... | 5% |
| 1905 | Khakhra; Bread (branded or otherwise), Pizza bread, roti, chapathi, paratha, parotta and other Indian breads by any name called | 0% (Exempt) |
| 19054000 | Rusks, toasted bread and similar toasted products | 5% |
Showing 10 HSN codes for this category.
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Is GST applicable on bread?
Plain bread is generally exempt from GST. However, biscuits, pastries, pizza bread and branded bakery preparations attract positive rates — the exemption is narrow.
What is the GST rate on biscuits?
Biscuits and similar packaged bakery products attract a positive GST rate. Confirm the exact figure from the rate column for your specific product.
How many digits of the HSN code do I need to put on my invoice?
It depends on your aggregate annual turnover. Businesses with turnover up to ₹5 crore must quote at least a 4-digit HSN code (a 2-digit code is allowed for B2C supplies below the threshold), while those above ₹5 crore must quote a 6-digit code. Many businesses use the full 8-digit code to be safe. SAC codes for services follow the same digit logic.
Published/updated July 2026. This information is provided for general guidance only and does not constitute tax or legal advice. GST rates and HSN/SAC classifications change frequently through government notifications. RaiseBill and Pardeep Jha & Associates accept no liability for any loss arising from reliance on this data — for binding classification and current rates, refer to the CBIC-GST portal or consult a qualified Chartered Accountant.