Biscuits HSN Code

Understanding the Biscuits HSN Code and GST Rates

Biscuits are a beloved snack across India, gracing tea-time gatherings and quick hunger fixes. For businesses involved in the manufacturing, distribution, or retail of biscuits, understanding the correct HSN (Harmonized System of Nomenclature) code and the applicable GST (Goods and Services Tax) rate is paramount for smooth operations and accurate tax compliance.

The HSN system provides a globally standardized method for classifying products, which directly dictates the GST rates in India. When it comes to “Biscuits HSN Code,” the data clearly places them under Chapter 19: Preparations of cereals, flour, starch or milk; pastrycooks products. This chapter is the logical home for a wide array of baked goods.

The Biscuit HSN Classifications

The provided data offers a detailed breakdown of various baked goods, including biscuits, and consistently assigns them to specific HSN codes within Chapter 19.

• 1905: This is the overarching heading for “Bread, Pastry, Cakes, Biscuits 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.” This broad category is where most biscuits reside.
  • Specific sub-headings under this, such as 19053100 (“Sweet Biscuits”), 19053290, 19053219, and 19053211 (all for Waffles and Wafers), explicitly mention “Biscuits” or closely related items.
  • Other related items like 19059010 (Pastries and Cakes), 19052000 (Gingerbread), 19051000 (Crispbread), and 19059020 (Biscuits Not Elsewhere Specified) also fall under this chapter.
  • A majority of these HSN codes, including those directly referencing biscuits, consistently carry an 18% GST rate.
• 19054000: This HSN code is specifically for “Rusks, Toasted Bread And Similar Toasted Products.” Notably, this particular category of baked goods has a lower 5% GST rate. This distinction often reflects the government’s aim to provide tax relief on certain staple or less processed food items.

GST Rates for Biscuits: A Varied Landscape

The data reveals that the GST rate for biscuits in India is predominantly 18%. This applies to most types of sweet biscuits, waffles, wafers, and other general biscuit categories.

However, there is a significant exception: Rusks and toasted bread products (HSN 19054000) are taxed at a lower 5% GST rate. This highlights that while most processed baked goods fall under a higher tax slab, some specific, more basic categories enjoy a reduced rate.

Businesses dealing in biscuits must therefore carefully identify the exact nature and type of their product to apply the correct HSN code and corresponding GST rate.