1905 - GST - Goods - Rates of Tax - Schedule 3 - IGST @ 18% or CGST @ 9% + SGST / UTGST @ 9%

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, 541 [ toasted bread and similar toasted products, 566 [ un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion, extruded or expanded products, savoury or salted ]]] ************* Notes: As amended vide Notification No. 05/2024- Integrated Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024 before it was read 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, 541 [ toasted bread and similar toasted products, un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion ]] ************* Notes: As amended vide Notification No. 9/2023- Integrated Tax (Rate) dated 26-7-2023 w.e.f. 27-7-2023 , before it was read as, 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 Clarification Clarification regarding applicability of GST on un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion. [ See para 2 of Circular No. 200/12/2023-GST Dated 01.08.2023 ] Clarification regarding classification and applicable GST rate on snack pellets manufactured through the process of extrusion (such as fryums ). [ See para 5 of Circular No. 189/01/2023-GST dated 13.01.2023 ] ************* Notes: As amended by notification no. 43/2017 - Integrated Tax (Rate) dated 14-11-2017 w.e.f. 15-11-2017 , before it was read as, 1905 [other than 1905 32 11, 1905 90 40] All goods i.e. Waffles and wafers other than coated with chocolate or containing chocolate; biscuits; Pastries and cakes [ 111 [other than pizza bread, khakhra, plain chapatti or roti] Waffles and wafers coated with chocolate or containing chocolate, papad, bread] ************ Note: As amended vide notification no. 35/2017 dated 13-10-2017 , before it was read as, All goods i.e. Waffles and wafers other than coated with chocolate or containing chocolate; biscuits; Pastries and cakes [other than pizza bread, Waffles and wafers coated with chocolate or containing chocolate, papad, bread]