HSN code for Cake — 1905 · GST 5%
Cake is billed under HSN 1905, which covers bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa. Under GST 2.0 the rate is 5%.
Also called: birthday cake, black forest cake, chocolate cake, pineapple cake, photo cake
GST on cake
- GST rate
- 5%
- Within your state
- CGST 2.5% + SGST/UTGST 2.5%
- To another state
- IGST 5%
Example invoice line
Selling to another state: IGST 5% (₹32.50) replaces CGST and SGST.
What HSN 1905 covers
Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa
Everything a bakery bakes: bread, pav, cakes, pastries, cookies, biscuits, rusk and puffs. Plain bread is nil-rated; most other bakers' wares are 5% under GST 2.0.
Cakes moved from 18% to 5% under GST 2.0. A cake served to a table in a restaurant is part of the restaurant service (SAC 996331) instead.
Also under 1905: Pastry, Cupcake, Plum Cake, Cookies, Biscuits, Rusk, Puff, Macaron, Bread (0%), Pav (0%)
Questions about cake
What is the HSN code for cake?
Cake is classified under HSN 1905: Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa.
What is the GST rate on cake?
5% under GST 2.0, in force since 22 September 2025. Within your state that is 2.5% CGST plus 2.5% SGST (or UTGST); to a buyer in another state it is 5% IGST.
Is cake ever taxed differently?
Cakes moved from 18% to 5% under GST 2.0. A cake served to a table in a restaurant is part of the restaurant service (SAC 996331) instead.
How many digits of the HSN code go on the invoice?
If your aggregate turnover in the previous financial year was up to ₹5 crore, print at least 4 digits (1905) on B2B tax invoices; on B2C invoices it is optional. Above ₹5 crore, print 6 digits (the 6-digit code for your exact product) on every invoice.
Related HSN codes
Bill with the right HSN automatically — start free
Save cake once with HSN 1905 and its rate, and InDhanPay Books puts the right code and the CGST/SGST or IGST split on every bill after that.