Cake HSN Code
GST rates and HSN code for Cake.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Residues and waste from the food industries; prepared animal fodder | Oil-Cake And Other Solid Residues, Whetheror Not Ground Or In The Form Of Pellets, Resulting From The Extraction Ofground-Nut Oil – Oil-Cake And Other Solid Residues, Whether Ornot Ground Or In The Form Of Pellets, Resultingfrom The Extraction Of Ground-N | 23050020 | 5% | – | 01/07/2017 | – |
| Oil-Cake And Other Solid Residues Whether Or Not Ground Or In The Form Of Pellets, Resulting From The Extraction Of Soyabean Oil | 230400 | 5% | – | 01/07/2017 | – | |
| Oil-Cake And Other Solid Residues, Whether Or Not Ground Or In The Form Ofpellets, Resulting From The Extraction Ofvegetable Fats Or Oils, Other Than Thoseof Heading 2304 Or 2305 – Other : Oil-Cake And Oil-Cake Meal, Expeller Variety : Of Mustard Seeds | 23069012 | 5% | – | 01/07/2017 | – | |
| Oil-Cake And Other Solid Residues, Whether Or Not Ground Or In The Form Ofpellets, Resulting From The Extraction Ofvegetable Fats Or Oils, Other Than Thoseof Heading 2304 Or 2305 – Other : Oil-Cake And Oil-Cake Meal, Expeller Variety : Of Niger Seeds | 23069013 | 5% | – | 01/07/2017 | – | |
| Oil-Cake And Other Solid Residues, Whether Or Not Ground Or In The Form Ofpellets, Resulting From The Extraction Ofvegetable Fats Or Oils, Other Than Thoseof Heading 2304 Or 2305 – Other : Oil-Cake And Oil-Cake Meal, Expeller Variety : Of Castor Seeds | 23069017 | 5% | – | 01/07/2017 | – | |
| Oil-Cake And Other Solid Residues, Whether Or Not Ground Or In The Form Ofpellets, Resulting From The Extraction Ofvegetable Fats Or Oils, Other Than Thoseof Heading 2304 Or 2305 – Other : Oil-Cake And Oil-Cake Meal, Expeller Variety : Of Other Seeds | 23069019 | 5% | – | 01/07/2017 | – | |
| Oil-Cake And Other Solid Residues Whetheror Not Ground Or In The Form Of Pellets, Resulting From The Extraction Ofsoyabean Oil – Oil-Cake And Other Solid Residues Whether Or Not Ground Or In The Form Of Pellets, Resulting From The Extraction Of Soyabean | 23040010 | 5% | – | 01/07/2017 | – | |
| Oil-Cake And Other Solid Residues, Whether Or Not Ground Or In The Form Ofpellets, Resulting From The Extraction Ofvegetable Fats Or Oils, Other Than Thoseof Heading 2304 Or 2305 – Other : Oil-Cake And Oil-Cake Meal, Expeller Variety : Of Neem Seeds | 23069018 | 5% | – | 01/07/2017 | – | |
| Oil-Cake And Other Solid Residues, Whether Or Not Ground Or In The Form Ofpellets, Resulting From The Extraction Ofvegetable Fats Or Oils, Other Than Thoseof Heading 2304 Or 2305 – Other : Oil-Cake And Oil-Cake Meal, Solvent Extracted (Defatted) Variety : | 23069023 | 5% | – | 01/07/2017 | – | |
| Oil-Cake And Other Solid Residues, Whether Or Not Ground Or In The Form Ofpellets, Resulting From The Extraction Ofvegetable Fats Or Oils, Other Than Thoseof Heading 2304 Or 2305 – Of Cotton Seeds : Oil-Cake And Oil-Cake Meal, Decorticated, Solvent Extrac | 23061020 | 5% | – | 01/07/2017 | – | |
| Oil-Cake And Other Solid Residues, Whether Or Not Ground Or In The Form Ofpellets, Resulting From The Extraction Ofvegetable Fats Or Oils, Other Than Thoseof Heading 2304 Or 2305 – Of Cotton Seeds : Oil-Cake And Oil-Cake Meal, Decorticated Expeller Variet | 23061010 | 5% | – | 01/07/2017 | – | |
| Preparations of cereals, flour, starch or milk; pastrycooks products | 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 – Other : Papad | 19059040 | 18% | – | 15/11/2017 13/10/2017 | – |
| 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 – Other : Pastries And Cakes | 19059010 | 18% | – | 15/11/2017 13/10/2017 | – | |
| 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 | 1905 | 18% | – | 15/11/2017 13/10/2017 | – | |
| 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 – Sweet Biscuits; Waffles And Wafers –Waff | 19053290 | 18% | – | 15/11/2017 13/10/2017 | – | |
| Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar rticles, modelling pastes, dental waxes” and dental preparations with a basis o | Soap; Organic Surface-Active Products And Preparations For Use As Soap, In The Form Of Bars,Cakes, Moulded Pieces Or Shapes, Whether Or Not Containing Soap; Organic Surface-Active Products And Preparations For Washing The Skin, In The Form Of Liquid Or Cr | 34013019 | 18% | – | 15/11/2017 | – |
| Soap; Organic Surface-Active Products And Preparations For Use As Soap, In The Form Of Bars,Cakes, Moulded Pieces Or Shapes, Whether Or Not Containing Soap; Organic Surface-Active Products And Preparations For Washing The Skin, In The Form Of Liquid Or Cr | 34012000 | 18% | – | 15/11/2017 | – | |
| Soap; Organic Surface-Active Products And Preparations For Use As Soap, In The Form Of Bars,Cakes, Moulded Pieces Or Shapes, Whether Or Not Containing Soap; Organic Surface-Active Products And Preparations For Washing The Skin, In The Form Of Liquid Or Cr | 34011941 | 18% | – | 15/11/2017 | – | |
| Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal | Spoons, Forks, Ladles, Skimmers, Cake– Servers, Fishknives, Butter- Knives, Sugar Tongs And Similar Kitchen Or Tableware – Other : Other | 82159900 | 18% | – | 01/07/2017 | – |
| Spoons, Forks, Ladles, Skimmers, Cake– Servers, Fishknives, Butter- Knives, Sugar Tongs And Similar Kitchen Or Tableware – Other : Plated With Precious Metal | 82159100 | 18% | – | 01/07/2017 | – |
Understanding the “Cake” HSN Code
The term “cake” can be quite misleading in the context of HSN (Harmonized System of Nomenclature) codes. While most of us instantly think of delicious baked goods, the HSN system also uses “cake” to refer to compressed blocks of various substances, especially in the context of oil extraction. This means there isn’t a single “Cake HSN Code”; it depends entirely on the type of “cake” you are dealing with.
The provided data clearly illustrates this duality.
Sweet Cakes: HSN 1905
When we talk about the edible, baked goods, the HSN classification is straightforward:
- Chapter 19: Preparations of cereals, flour, starch or milk; pastrycooks products. This chapter covers a wide range of prepared food items based on cereals and flours.
- Specifically, HSN 1905: 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.
- The data directly lists 19059010: Pastries And Cakes under this heading.
- The GST rate for these sweet cakes is 18%, effective from November 15, 2017 (with earlier revisions from October 13, 2017).
This is the HSN code for the cakes you typically find in bakeries and supermarkets.
Oil-Cakes: HSN 2304, 2305, 2306
A significant portion of the provided data refers to “oil-cake.” These are the solid residues left after oil has been extracted from oil seeds. They are commonly used as animal feed or fertilizers. These fall under:
- Chapter 23: Residues and waste from the food industries; prepared animal fodder.
- The data provides several HSN codes for different types of oil-cakes:
- HSN 2304: Oil-Cake And Other Solid Residues Whether Or Not Ground Or In The Form Of Pellets, Resulting From The Extraction Of Soyabean Oil. (e.g., 23040010, 230400).
- HSN 2305: Oil-Cake And Other Solid Residues… Resulting From The Extraction Of Ground-Nut Oil. (e.g., 23050020).
- HSN 2306: Oil-Cake And Other Solid Residues… Resulting From The Extraction Of Vegetable Fats Or Oils, Other Than Those Of Heading 2304 Or 2305. This covers oil-cakes from mustard seeds (23069012), niger seeds (23069013), castor seeds (23069017), neem seeds (23069018), and cotton seeds (23061010, 23061020), among others.
- The GST rate for all these oil-cakes is 5%, effective from July 1, 2017.
Other “Cakes”
The data also includes a few other instances of “cake”:
- HSN 3401: Soap; Organic Surface-Active Products And Preparations For Use As Soap, In The Form Of Bars,Cakes, Moulded Pieces Or Shapes… This refers to bars or “cakes” of soap. The GST rate for these is 18%.
- HSN 8215: Spoons, Forks, Ladles, Skimmers, Cake-Servers… This refers to cutlery like “cake-servers,” not the cake itself. The GST rate for these is 18%.
In conclusion, when classifying “cake” for HSN purposes, always clarify whether it’s a baked confection, an oil extraction residue, or another form to apply the correct HSN code and GST rate.
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