What is the GST (IGST) rate for HSN code 19053100?

HSN code 19053100 (Biscuits) attracts 5% IGST under Schedule I of the GST notification.

What is the customs duty (BCD) for HSN code 19053100?

The Basic Customs Duty (BCD) for HSN code 19053100 is 30%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 19053100 cover?

HSN code 19053100 covers Biscuits. It sits under Chapter 19 – Preparations of cereals, flour, starch or milk; pastrycooks' products, in Section IV – PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES.

What is the unit of measurement for HSN code 19053100?

The standard unit of quantity (UQC) for HSN code 19053100 is kg, as listed in the Customs Tariff.

HSN Code Finder · Product

Biscuits HSN Code 1905

Q: What is the HSN code for Biscuits?

The HSN code for Biscuits is 19053100, classified under Chapter 19 – Preparations of cereals, flour, starch or milk; pastrycooks' products of India's Customs Tariff (ITC-HS).

Q: What is the HSN code for biscuits?

Sweet biscuits are classified under 19053100. Chocolate-coated biscuits/waffles fall under 19053211, and crispbread under 19051000, all within heading 1905.

5% IGSTSchedule I

Biscuits and other bakers' wares are classified under HSN heading 1905. Sweet biscuits, waffles and crispbread each have their own 8-digit tariff item.

Search any HSN code

Heading

1905

Primary code

19053100

GST / IGST

Customs duty (BCD)

30%

Biscuits HSN codes & GST rates

The 8-digit HSN/HS codes under heading 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). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
19051000	- Crispbread	5%	30%
19053100	- Sweet biscuits	5%	30%
19053211	- Coated with chocolate or containing chocolate	5%	30%
19053219	- Other	5%	30%

FTA preferential rates: 13 partner agreement(s) listed for 19053100; best preferential rate 0% via ASEAN countries; 8 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for biscuits?

The HSN code for biscuits is 1905 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for biscuits the most common is 19053100, which attracts 5% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How biscuits is classified under HSN

The HSN classification for biscuits narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 192-digitPreparations of cereals, flour, starch or milk; pastrycooks' products
19054-digit headingBREAD, 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
1905316-digit subheadingBREAD, 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
190531008-digit tariff item- Sweet biscuits

Section IV — PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

GST on biscuits

Biscuits (HSN 1905) attracts 5% GST under GST Schedule I. On a sale within the same state this is charged as 2.5% CGST + 2.5% SGST; on an inter-state sale or an import it is charged as a single 5% IGST. This is the rate recorded for the primary code 19053100 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported biscuits

When biscuits (HSN 19053100) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 30%, AIDC 30%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 5% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹50.045. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 19053100 →

Conclusion

The HSN code for biscuits is 1905 at the heading level, with 19053100 the most commonly used 8-digit tariff item (5% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.