HSN Code & GST Rate for Pastry, pizza, bread & waffles - Chapter 19

Rates (%)DescriptionHSN Code Export and Import HSN Codes
18%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)190119011010, 19011090, 19019010, 19019090
5%Seviyan (vermicelli)190219021100, 19021900, 19022010, 19022090, 19023010, 19023090, 19024010, 19024090
12%Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared190219021100, 19021900, 19022010, 19022090, 19023010, 19023090, 19024010, 19024090
5%Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)190319030000
18%All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than 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] [other than 19041020]190419041010, 19041030, 19041090, 19042000, 19043000, 19049000
5%khakhra, plain chapati or roti190519051000, 19052000, 19053100, 19053211, 19053219, 19053290, 19059010, 19059020, 19059030, 19059040, 19059090
18%All goods i.e.1)  (deleted w.e.f 14/11/2017 :. Waffles and wafers other than coated with chocolate or containing chocolate; biscuits; Pastries and cakes.) 2) (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,3)  [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]190519051000, 19052000, 19053100, 19053211, 19053219, 19053290, 19059010, 19059020, 19059030, 19059040, 19059090
NILPappad, by whatever name it is known, except when served for consumption190519051000, 19052000, 19053100, 19053211, 19053219, 19053290, 19059010, 19059020, 19059030, 19059040, 19059090
NILBread (branded or otherwise), except when served for consumption and pizza bread190519051000, 19052000, 19053100, 19053211, 19053219, 19053290, 19059010, 19059020, 19059030, 19059040, 19059090
5%Pizza bread190519051000, 19052000, 19053100, 19053211, 19053219, 19053290, 19059010, 19059020, 19059030, 19059040, 19059090
5%Rusks, toasted bread and similar toasted products19054000No Export and Import HSN Codes Prescribed
NILPuffed 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 Murki19041020No Export and Import HSN Codes Prescribed
5%Mixes and doughs for the preparation of bread, pastry and other baker’s wares19012000No Export and Import HSN Codes Prescribed
18%Waffles and wafers coated with chocolate or containing chocolate190532No Export and Import HSN Codes Prescribed
18%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]190190No Export and Import HSN Codes Prescribed

Disclaimer

The HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodical updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. Tax2win will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.

CA Abhishek Soni

Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of Tax2Win.in. Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.