HSN code for Pastry — 1905 · GST 5%

Pastry 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: chocolate pastry, black forest pastry, cream roll, eclair

GST on pastry

GST rate
5%
Within your state
CGST 2.5% + SGST/UTGST 2.5%
To another state
IGST 5%

Example invoice line

Chocolate PastryHSN 1905
4 pcs × ₹60.00₹240.00
CGST 2.5%₹6.00
SGST 2.5%₹6.00
Total₹252.00

Selling to another state: IGST 5% (₹12.00) 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.

Also under 1905: Cake, Cupcake, Plum Cake, Cookies, Biscuits, Rusk, Puff, Macaron, Bread (0%), Pav (0%)

Questions about pastry

What is the HSN code for pastry?

Pastry is classified under HSN 1905: Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa.

What is the GST rate on pastry?

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.

All HSN codes · SAC codes for services

Bill with the right HSN automatically — start free

Save pastry 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.

See also: billing software for bakeries and sweet shops.