Chapter 19: GST Rates and HSN codes for Pizza, Cake, Bread, Pasta & Waffles.

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Chapter 19
GST
HSN Codes & GST Rates
Last updated on July 31st, 2021

HSN means the Harmonized System of Nomenclature code used for classifying goods under GST. This classification is used in Customs, Central Excise and Foreign Trade Policy. The use of HSN codes is to make GST systematic and globally accepted. GST Rates and HSN codes for Pizza, Cake, Bread, Pasta & Waffles are mentioned in chapter 19.

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The table given below comprises of the GST rates and HSN codes for Pizza, Cake, Bread, Pasta,Waffles,etc.

HSN Code

Description

Rate (%)

Effective From

CESS (%)

Related Export / Import HSN Code

1903

Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)

5

28/06/2017

 

19030000

1901

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

18

28/06/2017

 

19011010, 19011090, 19019010, 19019090

1902

Seviyan (vermicelli)

5

28/06/2017

 

19021100, 19021900, 19022010, 19022090, 19023010, 19023090, 19024010, 19024090

1902

Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagna, gnocchi, ravioli, cannelloni; couscous, whether or not prepared

12

14/11/2017

 

19021100, 19021900, 19022010, 19022090, 19023010, 19023090, 19024010, 19024090

1904

All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flat-tened 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]

18

28/06/2017

 

19041010, 19041030, 19041090, 19042000, 19043000, 19049000

1905

khakhra, plain chapatti or roti

5

13/10/2017

 

19051000, 19052000, 19053100, 19053211, 19053219, 19053290, 19059010, 19059020, 19059030, 19059040, 19059090

1905

All goods i.e. (deleted w.e.f 14/11/2017: Waffles and wafers other than coated with chocolate or containing chocolate; biscuits; Pastries and cakes (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, [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]

18

28/06/2017

 

19051000, 19052000, 19053100, 19053211, 19053219, 19053290, 19059010, 19059020, 19059030, 19059040, 19059090

1905

Papad, by whatever name it is known, except when served for consumption

NIL

28/06/2017

 

19051000, 19052000, 19053100, 19053211, 19053219, 19053290, 19059010, 19059020, 19059030, 19059040, 19059090

1905

Bread (branded or otherwise), except when served for consumption and pizza bread

NIL

28/06/2017

 

19051000, 19052000, 19053100, 19053211, 19053219, 19053290, 19059010, 19059020, 19059030, 19059040, 19059090

1905

Pizza bread

5

28/06/2017

 

19051000, 19052000, 19053100, 19053211, 19053219, 19053290, 19059010, 19059020, 19059030, 19059040, 19059090

19054000

Rusks, toasted bread and similar toasted products

5

28/06/2017

   

19041020

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

NIL

28/06/2017

   

19012000

Mixes and doughs for the preparation of bread, pastry and other baker’s wares

5

28/06/2017

   

190532

Waffles and wafers coated with chocolate or containing chocolate

18

14/11/2017

   

190190

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]

18

14/11/2017

   

 

Disclaimer

The rates given in the above table are as per the 31st GST council meeting which was held on 22nd December 2018. Dissimilarities may be present due to the latest updates made by the government. Make sure to check the “Effective From” column.

FAQs

What is the GST rate on bakery products?

Currently, branded snacks are taxed at 12% and pastries/cakes are taxed at 18%. On the other hand, GST rate inside restaurants is 5%.

What is the GST rate on biscuits?

Biscuits costing less than Rs 100 a kg were taxed at 12% under the previous tax regime, and firms had assumed the GST rate to be fixed at 12% for premium biscuits and 5% for the lower priced ones.

Who needs a HSN code?

Taxpayers having turnover exceeds Rs. 1.5 crore but up to 5.00 crore will be required to mention only two digits of HSN code. Taxpayers having turnover exceeds Rs 5.00 crore will be required to mention four digits of HSN code.

Got Questions? Ask Away!

  1. Hey @HarishMehta

    From 1st April 2021, Taxpayers with an aggregate Annual Turnover of more than INR 5 Crore during the financial Year 2020-2021 have to mandatorily mention 6 digits of the HSN Code in all tax invoices.

    Businesses with a turnover of up to INR 5 crore in the preceding financial year will be required to mandatorily furnish 4 digit HSN code on B2B invoices.

    Hope this helps!

  2. Hey @Dia_malhotra

    Let’s take an example of Cocoa powder to calculate the GST using the HSN code.

    Cocoa Powder per Kg = INR1,000.
    HSN Code = 18 05 00 00
    GST Rate = 18% (For Cocoa powder, not containing added sugar or sweetening matter)
    Therefore, GST = INR180

    Hope this helps!

  3. Hey,

    What are the consequences of not mentioning or incorrectly mentioning the HSN Code?

  4. Hey @SonalYadav

    It is very crucial to mention the correct HSN/ SAC Code on the tax invoices and Form GSTR-1, barring to do so may attract a penalty of INR 50,000 (INR 25,000 each for CGST and SGST) for non-mentioning or incorrect mention of wrong HSN/ SAC Code under Section 125 of the CGST Act.

    Hope this helps!

  5. Hey @Prasana_Srinivasan, this tool can help

Continue the conversation on TaxQ&A

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