GST On Bakery Products
In normal course of business bakery products are prepared by baker in day today business. Bakery product have limited shelf life. Products such as bread , Pizza bread , birthday cake , pastries , Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products[other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, toasted bread and similar toasted products.Most popular items are birthday cake & pastries. GST is applicable on Bakery products.
Applicability of GST Registration for Bakery Products
Section 22 to 25 specifies the persons who are liable to obtain GST Registration.
Every person who is engaged in supply of goods or rendering of services or both will be liable to be registered under the GST if
- Aggregate Turnover in a financial year of taxable supply of goods or services exceeds Rs. 20 Lac or
- Aggregate Turnover in a financial year of taxable supply of goods or services exceeds Rs. 10 Lac if person is located at North Eastern area ( Manipur , Arunachal Pradesh , Nagaland , Meghalaya , Assam , Tripura & Mizoram , Sikkim , Jammu & Kashmir , Himachal
Pradesh & Uttarakhand )
Rate of GST Bakery Products
Below is rate of GST On bakery products.
Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products[other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, toasted bread and similar toasted products
| Product | Rate |
| Pizza bread | 5% |
| Rusks, toasted bread and similar toasted products | 5% |
| Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products[other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, toasted bread and similar toasted products. | 18% |
- XYZ Ltd is a bakery products company in Delhi. Company is registered under GST and sales pizza breads to its clients who are restaurant. GST rate bakery products of Pizza breads supply shall be 5 %
Input Tax GST credit on Bakery Products Supplier
The supplier of marketing services are eligible to avail input GST credit. For taking credit GST registration is mandatory. Such credit availment is subject to conditions mentioned in the Act.
GST Payment due date
| Type of Taxpayer | GST Payment Due Dates |
| General | 20th Day of the Next Month |
| Composition | 18th Day of the Next Month of Quarter |
HSN Code for Bakery Products
| Market research and public opinion polling services | |
| 1905 | Pizza bread |
| 1905 40 00 | Rusks, toasted bread and similar toasted products |
| 1905 | Pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products[other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, toasted bread and similar toasted products |
