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HSN Code & GST Rate for Pastry, Pizza, Bread & Waffles - Chapter 19

Online Legal India LogoBy Online Legal India Published On 18 Jan 2025 Category GST

Chapter 19 of the GST tariff focuses on HSN codes and GST rates for pastry, pizza, bread, and waffles. These popular bakery products are subject to specific tax classifications. For businesses in the bakery industry, understanding these codes is essential for accurate GST registration, compliance, and reporting. This guide simplifies the process and helps ensure proper tax adherence.

 

HSN Code/ GST Rate of Goods - Chapter 19

Rates (%) Description HSN Code Export and Import HSN Codes
18% Preparations suitable for infants or young children, put up for retail sale (inserted w.e.f 14/11/2017 : 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 heading 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 [other than mixes and doughs for the preparation of bakers’ wares of heading 1905) 1901 19011010, 19011090, 19019010, 19019090
5% Seviyan (vermicelli) 1902 19021100, 19021900, 19022010, 19022090, 19023010, 19023090, 19024010, 19024090
12% 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 1902 19021100, 19021900, 19022010, 19022090, 19023010, 19023090, 19024010, 19024090
5% Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana) 1903 19030000
18% 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 coated with sugar or gur, commonly known as Murki] [other than 19041020] 1904 19041010, 19041030, 19041090, 19042000, 19043000, 19049000
5% khakhra, plain chapati or roti 1905 19051000, 19052000, 19053100, 19053211, 19053219, 19053290, 19059010, 19059020, 19059030, 19059040, 19059090
18% All goods i.e.1)  (deleted w.e.f 14/11/2017 :. Waffles and wafers other than coated with chocolate or containing chocolate; biscuits; Pastries and cakes.) 2) (inserted w.e.f 14/11/2017 : 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) [other than pizza bread khakhra, plain chapati or roti,3)  [inserted w.e.f 14/11/2017 : bread, rusks, toasted bread and similar toasted products] Waffles and wafers coated with chocolate or containing chocolate, papad, bread] [other than 19053211, 19059040] 1905 19051000, 19052000, 19053100, 19053211, 19053219, 19053290, 19059010, 19059020, 19059030, 19059040, 19059090
NIL Pappad, by whatever name it is known, except when served for consumption 1905 19051000, 19052000, 19053100, 19053211, 19053219, 19053290, 19059010, 19059020, 19059030, 19059040, 19059090
NIL Bread (branded or otherwise), except when served for consumption and pizza bread 1905 19051000, 19052000, 19053100, 19053211, 19053219, 19053290, 19059010, 19059020, 19059030, 19059040, 19059090
5% Pizza bread 1905 19051000, 19052000, 19053100, 19053211, 19053219, 19053290, 19059010, 19059020, 19059030, 19059040, 19059090
5% Rusks, toasted bread and similar toasted products 19054000 No Export and Import HSN Codes Prescribed
NIL 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 19041020 No Export and Import HSN Codes Prescribed
5% Mixes and doughs for the preparation of bread, pastry and other baker’s wares 19012000 No Export and Import HSN Codes Prescribed
18% Waffles and wafers coated with chocolate or containing chocolate 190532 No Export and Import HSN Codes Prescribed
18% 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 heading 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 [other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers’ wares of heading 1905][other than 190110, 19012000] 190190 No Export and Import HSN Codes Prescribed

 

Disclaimer: The GST rates and HSN codes have been compiled based on the author’s best understanding and are subject to periodic updates in accordance with the prevailing laws. This content is intended for informational purposes only and should not be considered professional advice or formal recommendations. While care has been taken in preparing this document, errors or omissions may still be present. Online Legal India is not liable for any loss or damage resulting from any inaccuracies or incomplete information in this document.


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