GST rate and HSN code for biscuits, cakes and rusk
GST on biscuits is 5% (HSN 1905) from 22 September 2025, down from 18%. The same entry covers cookies, cakes, pastries and other bakers' wares, with or without cocoa. Rusk and toast (1905 40 00) are also 5%. Plain bread, pizza bread and khakhra are nil, so a bakery bill can carry both rates.
HSN code and GST rate for biscuits, cakes and rusk
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Biscuits, cookies, cakes, pastries | 1905 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 123 |
| Rusk and toasted bread | 1905 40 00 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 124 |
In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Pastry, cakes, biscuits and other bakers' wares; rusks, toasted bread”.
What changed in September 2025
| Condition | Before 22 Sep 2025 | From 22 Sep 2025 |
|---|---|---|
| Biscuits, cookies, cakes, pastries | 18% | 5% |
Old rate as listed in Annexure I of the PIB release on the 56th GST Council meeting (3 September 2025).
What to print on the bill
- Print HSN 1905 for biscuits, cookies, cakes and pastries, and 1905 40 00 for rusk.
- Bread and pizza bread on the same bill go at 0%.
- A bill with 5% and nil lines to a walk-in customer can be one invoice-cum-bill of supply (Rule 46A).
- HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.
Common mistakes
- Still charging 18% on biscuits and cakes after 22 September 2025.
- Charging 5% on plain bread because it is a bakery item.
- Billing a cake served with seating and table service as goods; that may be a restaurant service.
Put the right HSN and GST on every bill
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Questions about GST on biscuits, cakes and rusk
What changed for biscuits in September 2025?
Pastry, cakes, biscuits and other bakers' wares (1905) went from 18% to 5% (PIB, Annexure I).
Is GST on rusk different from biscuits?
No. Rusk and toasted bread (1905 40 00) are 5%.
What is the GST on cornflakes and muesli?
Corn flakes and foods made from cereal flakes (1904) are 5%, down from 18%.
More items in HSN chapter 19 and packaged food and drinks
Look up another item in the HSN and GST rate finder, or see all GST rates by category.
General information, not tax advice. Rates are taken from Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025, as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.