HSN code 19054000 is the 8-digit tariff item for rusks, toasted bread and similar toasted products, under heading 1905 and sub-heading 190540 (Chapter 19). GST is 5%: 2.5% CGST + 2.5% SGST within a state, or 5% IGST to another state. Rates as of 2026-10-21.
HSN 19054000 at a glance
| Tariff item (8 digits) | 19054000 |
|---|---|
| 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) | 190540: Rusks, toasted bread and similar toasted products |
| Chapter | 19: Preparations of cereals, flour, starch or milk; pastrycooks' products |
| Description | Rusks, toasted bread and similar toasted products |
| GST rate | 5% |
| Within the state | 2.5% CGST + 2.5% SGST (or UTGST) |
| To another state | 5% IGST |
9/2025-CT(R), Schedule I, S. No. 124 (HSN 1905 40 00) covers "Rusks, toasted bread and similar toasted products" at 5%.
The rate entry for this code
The description is the notification's own wording. An entry applies only when the goods match it.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 1905 40 00 | Rusks, toasted bread and similar toasted products | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 124 |
Worked example: a ₹1,000 sale under HSN 19054000
Taxable value ₹1,000.00. Within your state: CGST ₹25.00 + SGST ₹25.00 = ₹50.00, invoice total ₹1,050.00. To a buyer in another state: IGST ₹50.00, the same total.
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 (190540) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (19054000), 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 19053100: Sweet biscuits (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 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).