📈 Simplify Your GST with Expert Support
💬 Chat with GST Expert
Table of Contents
- Updated on : September 19, 2025
HSN Chapter 19: Cereal, Flour, Starch, Milk Preparations & Bakery Products GST India
HSN Code & GST Rate for Pastry, Pizza, Bread & Waffles - Chapter 19
HSN Chapter 19 underwent a revolutionary transformation in the September 2025 GST reforms, with ALL cereal preparations, bakery products, and processed foods moving to a uniform 5% GST rate. This historic change eliminates the complex multi-tier structure that previously ranged from 0% to 18%, significantly benefiting consumers, food manufacturers, bakeries, restaurants, and the entire food processing industry.
Key Classification Factors for Food Preparations & Bakery Products GST Rates
- Uniform Rate Structure: Single 5% GST across ALL Chapter 19 products
- No Product Distinction: Same rate for bread, premium biscuits, and specialty foods
- Complete Simplification: No distinction between basic and processed food preparations
- Industry-Wide Benefit: Major cost reduction and compliance simplification
Complete HSN Code Table: Cereal, Flour & Bakery Products (Chapter 19)
| GST Rate | Product Description | HSN Code | Key Import/Export HSN Codes |
|---|---|---|---|
| 5% | Mixes and doughs for the preparation of bread, pastry and other bakers wares | 1901 20 00 | 19012000 |
| 5% | Food preparation of millet flour (containing at least 70% millets); Malt extract, food preparations of flour, groats, meal, starch or malt extract; food preparations of dairy products | 1901 | 19011010, 19011090, 19019010, 19019090 |
| 5% | Seviyan (vermicelli); Pasta, whether or not cooked or stuffed (spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni); couscous | 1902 | 19021100, 19021900, 19022010, 19022090, 19023010, 19023090 |
| 5% | Tapioca and substitutes therefor prepared from starch (sabudana) | 1903 | 19030000 |
| 5% | Puffed rice (Muri), flattened rice (chira), parched rice (khoi), parched paddy coated with sugar/gur (murki) | 1904 | 19041020 |
| 5% | Corn flakes, bulgar wheat, prepared foods from cereal flakes; Fortified Rice Kernel (FRK) | 1904 | 19041010, 19041030, 19041090, 19042000, 19043000, 19049000 |
| 5% | Pastry, cakes, biscuits and other bakers wares; communion wafers; sealing wafers; rice paper; un-fried snack pellets; extruded or expanded products | 1905 | 19051000, 19052000, 19053100, 19053211, 19053219, 19053290 |
| 5% | Rusks, toasted bread and similar toasted products | 1905 40 00 | 19054000 |
🍞 Revolutionary September 2025 GST Transformation for Food Processing:
- Historic Simplification: ALL Chapter 19 products moved from complex multi-tier structure (0% to 18%) to uniform 5% GST
- Massive Consumer Relief: Bread, biscuits, pasta, and breakfast cereals now significantly more affordable
- Industry Boost: Food processors, bakeries, and restaurants benefit from simplified compliance and lower costs
- Traditional Foods Support: Indian traditional items like seviyan, sabudana, muri, and chira at affordable rates
- Export Competitiveness: Uniform low rates boost India's competitiveness in global food markets
- Small Business Benefit: Local bakeries, sweet shops, and food manufacturers gain significant cost advantages
- Complete Uniformity: No rate distinction between basic bread and premium biscuits
- Compliance Simplification: Single rate eliminates classification disputes and reduces administrative burden
- Health Food Focus: Millet-based preparations and fortified products encouraged through low taxation
🥖 Universal 5% GST Rate Examples:
🍞 Basic Bakery Products (All at 5%):
- Bread & Roti (HSN 1905): 5% GST - all types including branded and artisanal varieties
- Biscuits & Cookies (HSN 1905): 5% GST - from simple to premium varieties
- Cakes & Pastries (HSN 1905): 5% GST - all bakery confections
- Pizza Bread (HSN 1905): 5% GST - specialized bread products
🍜 Pasta & Noodles (All at 5%):
- Seviyan/Vermicelli (HSN 1902): 5% GST - traditional Indian pasta
- Spaghetti & Macaroni (HSN 1902): 5% GST - Italian-style pasta varieties
- Instant Noodles (HSN 1902): 5% GST - ready-to-cook varieties
- Specialty Pasta (HSN 1902): 5% GST - lasagne, ravioli, gnocchi
🥣 Breakfast Cereals & Snacks (All at 5%):
- Corn Flakes (HSN 1904): 5% GST - breakfast cereals
- Puffed Rice/Muri (HSN 1904): 5% GST - traditional Indian snacks
- Flattened Rice/Poha (HSN 1904): 5% GST - popular breakfast ingredient
- Fortified Rice Kernel (HSN 1904): 5% GST - nutrition-enhanced products
🥄 Food Preparations & Mixes (All at 5%):
- Baking Mixes (HSN 1901): 5% GST - ready-to-use baking preparations
- Malt Extract (HSN 1901): 5% GST - health and nutrition products
- Millet Flour Preparations (HSN 1901): 5% GST - promoting healthy grains
- Sabudana/Tapioca (HSN 1903): 5% GST - traditional starch products
Frequently Asked Questions (FAQs)
What are the GST rates for all bakery products and food preparations in India after September 2025?
All bakery products and food preparations under HSN Chapter 19 now attract a uniform 5% GST rate (2.5% CGST + 2.5% SGST) as per the September 2025 GST reforms. This includes bread, biscuits, pasta, noodles, cereals, and all processed food items - creating complete uniformity across the chapter.
Which HSN codes are covered under the new uniform 5% GST rate for Chapter 19?
All HSN codes from 1901 to 1905 now attract 5% GST: malt extract and food preparations (1901), pasta and noodles (1902), tapioca products (1903), prepared cereals like corn flakes (1904), and bread and bakery products (1905).
What was the major change in Chapter 19 GST rates in September 2025?
The September 2025 reforms brought revolutionary changes to Chapter 19 - ALL products moved to a uniform 5% GST rate. Previously, rates varied from 0% to 18% across different food preparations. This massive simplification benefits consumers, food manufacturers, and the entire bakery industry.
How does the uniform 5% rate affect different types of food preparations?
The uniform 5% GST rate applies equally to all food preparations - from basic bread and pasta to premium biscuits and breakfast cereals. This eliminates previous rate variations and creates a single, simplified tax structure for the entire food processing and bakery industry.
Are there any exceptions to the 5% GST rate in Chapter 19?
No, there are no exceptions. The September 2025 GST notification (Schedule I) specifically lists all HSN codes from 1901 to 1905 at the uniform 2.5% CGST rate (5% total GST). This creates complete uniformity across all food preparations, bakery products, and processed foods.
🍞 Expert GST for Food Processing & Bakery Industry
Professional tax consultancy for the revolutionized food processing and bakery sector under new GST structure
Disclaimer
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic 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. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.