HSN code 19053100 is the 8-digit tariff item for sweet biscuits, under heading 1905 and sub-heading 190531 (Chapter 19). GST is nil, 5% or 18%, depending on how the goods are packed. Rates as of 2026-10-21.
HSN 19053100 at a glance
| Tariff item (8 digits) | 19053100 |
|---|---|
| Heading (4 digits) | 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 |
| Sub-heading (6 digits) | 190531: Sweet biscuits |
| Chapter | 19: Preparations of cereals, flour, starch or milk; pastrycooks' products |
| Description | Sweet biscuits |
| GST rate | nil, 5% or 18%, by description |
The rate for 19053100 depends on how the goods are packed. 5% under 9/2025-CT(R), Schedule I, S. No. 123 for "Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa..."; Nil under 10/2025-CT(R), S. No. 100 for "Khakhra; Bread (branded or otherwise), Pizza bread, roti, chapathi, paratha, parotta..."; Nil under 10/2025-CT(R), S. No. 99 for "Pappad, by whatever name it is known". Goods that match none of these descriptions fall under the 18% residual entry.
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 19053100 the deciding question is how the goods are packed.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 1905 | 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; Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion; Extruded or expanded products, savoury or salted | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 123 |
| 1905 or 2106 | Khakhra; Bread (branded or otherwise), Pizza bread, roti, chapathi, paratha, parotta and other Indian breads by any name called | Nil (0%) | Nil | 10/2025-CT(R), S. No. 100 |
| 1905 | Pappad, by whatever name it is known | Nil (0%) | Nil | 10/2025-CT(R), S. No. 99 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 19053100 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 19053100
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At nil: no tax, invoice total ₹1,000.00.
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), invoice total ₹1,050.00.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), invoice total ₹1,180.00.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (1905) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (190531) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (19053100), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under heading 1905
- HSN 19051000: Crispbread (nil, 5% or 18%)
- HSN 19052000: Gingerbread and the like sweet biscuits, waffles and wafers (nil, 5% or 18%)
- HSN 19053211: Waffles and wafers, coated with chocolate or containing chocolate (nil, 5% or 18%)
- HSN 19053219: Waffles and wafers: other (nil, 5% or 18%)
- HSN 19053290: Waffles and wafers: other (nil, 5% or 18%)
- HSN 19054000: Rusks, toasted bread and similar toasted products (5%)
- HSN 19059010: Pastries and cakes (bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing... (nil, 5% or 18%)
- HSN 19059020: Biscuits not elsewhere specified or included (nil, 5% or 18%)
- HSN 19059030: Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa, communion wafers... (nil, 5% or 18%)
- HSN 19059040: Papad (bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa, communion... (nil, 5% or 18%)
- HSN 19059051: Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa, communion wafers... (nil, 5% or 18%)
See every rate entry for the heading on the HSN 1905 page, or all Chapter 19 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).