HSN code for Cookies — 1905 · GST 5%
Cookies 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: butter cookies, chocolate chip cookies, nankhatai, biscotti
GST on cookies
- 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% (₹20.00) replaces CGST and SGST. Sold at a printed MRP that already includes GST? Books works the tax backwards, so the bill total equals the MRP.
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.
Also under 1905: Cake, Pastry, Cupcake, Plum Cake, Biscuits, Rusk, Puff, Macaron, Bread (0%), Pav (0%)
Questions about cookies
What is the HSN code for cookies?
Cookies is classified under HSN 1905: Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa.
What is the GST rate on cookies?
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.
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 cookies 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.