GST rate and HSN code for bread and pizza base
GST on bread is nil (HSN 1905) from 22 September 2025, branded or not, and pizza bread moved from 5% to nil. The same exemption covers khakhra, roti, chapati, paratha and other Indian breads. Buns, pav and sandwich bread are bread. Cakes, biscuits, rusk and toast stay at 5%.
HSN code and GST rate for bread and pizza base
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Bread, branded or not, and pizza bread | 1905 | Nil | Nil | Nil | Notification 10/2025-CT(Rate), S. No. 100 |
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): “Bread (branded or otherwise), pizza bread”.
What changed in September 2025
| Condition | Before 22 Sep 2025 | From 22 Sep 2025 |
|---|---|---|
| Bread, branded or not, and pizza bread | 5% (pizza bread) | Nil |
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 at 0% for bread, pav, buns and pizza base.
- Garlic bread with toppings or stuffed buns may not be plain bread; check the HSN.
- Rusk and toast are 1905 40 00 at 5%; keep them separate.
- 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
- Charging 5% on branded bread.
- Billing pizza base at 5% after September 2025.
- Treating rusk as bread because it is made from bread.
Put the right HSN and GST on every bill
RichPOS saves the HSN and GST rate on each item and applies them on every bill automatically, with the HSN printed on A4 GST invoices and GST reports by HSN for your CA. Free 30-day trial, ₹99/month for 3 months (then ₹199/month).
Questions about GST on bread and pizza base
Is branded bread taxable?
No. Notification 10/2025, S. No. 100 exempts bread 'branded or otherwise'.
What changed for pizza bread?
Pizza bread went from 5% to nil (PIB, Annexure I).
Is pav or bun bread under GST?
Pav and buns are bread, so they are nil. Sweet buns with fillings may be bakers' wares at 5%.
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. 10/2025-Central Tax (Rate), dated 17 September 2025 (exempt goods), 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.