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GST on Bakery Items — 18%

Bakery Items attracts 18% GST under HSN code 1905. Calculate the exact tax below.

Updated for 2026
HSN Code: 1905
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HSN Code for Bakery Items

HSN Code
1905

Bakery Items is classified under HSN code 1905 for GST purposes. The Harmonized System of Nomenclature (HSN) code is used to classify goods systematically. This code must be mentioned on GST invoices when billing for bakery items.

GST Rate History for Bakery Items

Cakes, pastries, and biscuits attract 18% GST. Plain bread is exempt from GST. Rusks attract 5% GST. These rates have been consistent since July 2017.

Input Tax Credit (ITC) on Bakery Items

Yes, input tax credit (ITC) is available on bakery items for registered businesses. If you purchase bakery items for business purposes, the GST paid (18%) can be claimed as ITC against your output tax liability, subject to conditions under Section 16 of the CGST Act.

GST Calculation Examples for Bakery Items

Here are example calculations showing GST on bakery items at 18% for common price points:

Base PriceGST (18%)CGST (9%)SGST (9%)Total
₹100₹18₹9₹9₹118
₹500₹90₹45₹45₹590
₹1,000₹180₹90₹90₹1,180
₹2,000₹360₹180₹180₹2,360

Related GST Rates

More in Food & Beverages:

Other items at 18% GST:

Frequently Asked Questions

What is the GST rate on Bakery Items in India?

Bakery Items attracts 18% GST in India under HSN code 1905. For intra-state sales, this is split into 9% CGST and 9% SGST. For inter-state sales, 18% IGST applies.

What is the HSN code for Bakery Items?

The HSN code for Bakery Items is 1905. HSN (Harmonized System of Nomenclature) codes are used to classify goods under GST. This code should be mentioned on all GST invoices.

How to calculate GST on Bakery Items?

To add 18% GST on bakery items: GST Amount = Base Price × 18/100. Total = Base Price + GST Amount. For example, on ₹500: GST = ₹90, Total = ₹590.

Can I claim input tax credit (ITC) on Bakery Items?

Yes, registered businesses can claim input tax credit on bakery items purchased for business purposes. The 18% GST paid can be offset against your output GST liability, subject to Section 16 conditions of the CGST Act.

Has the GST rate on Bakery Items changed since 2017?

Cakes, pastries, and biscuits attract 18% GST. Plain bread is exempt from GST. Rusks attract 5% GST. These rates have been consistent since July 2017.