100% Free · Instant Results

GST on Biscuits — 18%

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

Updated for 2026
HSN Code: 1905
Instant Calculator
1
GST Details
2
GST Breakdown
Base Amount
-
GST Amount
-
Total Amount
-
Total
-
Base Amount
-
-
GST Amount
-
-
Tax Breakdown
ComponentRateAmount

HSN Code for Biscuits

HSN Code
1905

Biscuits 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 biscuits.

GST Rate History for Biscuits

All biscuits attract 18% GST since July 2017 irrespective of MRP. Previously under the old tax regime, biscuits priced below ₹100/kg had a lower rate.

Input Tax Credit (ITC) on Biscuits

Yes, input tax credit (ITC) is available on biscuits for registered businesses. If you purchase biscuits 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 Biscuits

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

Base PriceGST (18%)CGST (9%)SGST (9%)Total
₹20₹4₹2₹2₹24
₹50₹9₹5₹5₹59
₹100₹18₹9₹9₹118
₹500₹90₹45₹45₹590

Related GST Rates

More in Food & Beverages:

Other items at 18% GST:

Frequently Asked Questions

What is the GST rate on Biscuits in India?

Biscuits 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 Biscuits?

The HSN code for Biscuits 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 Biscuits?

To add 18% GST on biscuits: GST Amount = Base Price × 18/100. Total = Base Price + GST Amount. For example, on ₹50: GST = ₹9, Total = ₹59.

Can I claim input tax credit (ITC) on Biscuits?

Yes, registered businesses can claim input tax credit on biscuits 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 Biscuits changed since 2017?

All biscuits attract 18% GST since July 2017 irrespective of MRP. Previously under the old tax regime, biscuits priced below ₹100/kg had a lower rate.