Classification of BUN under bread

Hi Jeetu,

Your interpretation is generally correct. Here's the reasoning:

• The GST tariff heading _______ covers Bread and Pita Bread (except pizza bread and bread served for consumption, like bakery fresh bread).

• Since pizza bread is specifically excluded and taxed separately at 5%, and there is no mention of buns, logically buns fall under the general bread category.

• Buns are essentially a type of bread (small, soft bread roll), made with similar ingredients and processes.

• Therefore, buns attract 0% GST unless there is a specific entry that excludes or taxes them differently.

Additional points to consider:

• Check if the bun is sold as a packaged item or freshly baked — packaged bakery bread items generally fall under the same classification.

• Confirm whether any state-specific GST notifications or clarifications have been issued.

• If the bun is a sweet bun with fillings, some might argue it falls under confectionery, but usually, GST follows the primary classification as bread unless stated otherwise.

Conclusion:
Yes, buns are covered under the bread classification (1905 10 00) attracting 0% GST as per your understanding.