Chapter 19GST Classification

Preparations of Cereals, Flour, Starch

Preparations of Cereals (Pasta, Bread, Pastry, Cakes). Pizza bases, rusks, and wafers.

Customs Tariff / HS aligned
Last reviewed: 22 Jan 2026
Total Codes59
Dominant RateUniform 5% GST on most bakery items and cereals (2025 Reform).
Key: Bread, Biscuits, Cake

Quick classification guide

1

4-digit heading: Pick the broad category (e.g. 1901).

2

Inclusions/exclusions: Confirm your product matches.

3

Rate check: Verify the latest notifications before filing.

Browse HSN codes in Chapter 19

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Analysis of Chapter 19

Preparations of Cereals (Pasta, Bread, Pastry, Cakes). Pizza bases, rusks, and wafers.

Included

  • Bread/Roti
  • Biscuits/Cookies
  • Cakes/Pastries
  • Pasta/Noodles
  • Cornflakes

Excluded

Expert insights

Plain Bread (Exempt) vs Pizza Bread/Rusk (5%).

  • Flour (Ch 11) vs Bread (Ch 19): Ingredient vs Product.

Compliance checklist

  • 4-digit HSN: turnover-based rules apply (B2B often needs HSN).
  • 6-digit HSN: typically required beyond higher turnover thresholds.
  • Export/Import: use full code as per customs documents.

FAQs for Chapter 19

Is Bread taxable?

Unbranded bread is Nil. Branded/packaged is 5%.

Are biscuits 18%?

Most biscuits are now 5% under the 2025 reform.

Sources & accuracy

Not legal advice • Always verify before filing • Page URLs use your deployed site base.