how much is the GST rate on ladi paav and bread i think its 0 % under hsn 1905 is it correct ?
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GST on BAckery Products
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You're asking about the GST rate on bakery products, specifically ladi pav and bread, and whether it's 0% under HSN 1905.
✅ Short Answer:
Yes, you're partially correct — but let’s clarify based on GST law.
🍞 GST on Bread and Ladi Pav (HSN 1905):
| Product | HSN Code | GST Rate | Conditions |
|---|---|---|---|
| Unbranded or non-preserved bread(including ladi pav, white bread, brown bread) | 1905 | 0% (Exempt) | If not containing added sugar, preservatives, or any other substance to extend shelf life |
| Branded / preserved / sweetened bread | 1905 | 5% or 12%depending on composition | GST applies if the product is branded, contains added sugar, flavors, or preservatives |
📌 Key CBIC Clarification:
As per GST Notification No. 2/2017 – Central Tax (Rate) dated 28.06.2017 (Exemption List):
"Bread (branded or otherwise), except when sweetened or otherwise prepared" – is exempt from GST.
So, ladi pav and plain bread typically sold by bakeries without branding or preservatives are tax-free.
⚠️ When GST Applies:
GST will apply (usually at 5%) if:
-
The bread is branded, or
-
It is sweetened, contains fruit, nuts, or flavors, or
-
Has preservatives or packaged with extended shelf life.
✅ Conclusion:
For regular bakery-style ladi pav and plain bread, if:
-
Not branded
-
Not preserved or sweetened
👉 GST = 0%, under HSN 1905.
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