https://www.taxtmi.com/caselaws?id=379101 The AAAR, Uttar Pradesh ruled that Breaded Cheese is classifiable under Heading 0406 as processed cheese, taxable at 12% GST. The authority determined that cheese constitutes 55% of the product's volume and is the essential constituent that differentiates it from other products. The batter and bread coating are non-essential and substitutable. The HSN Explanatory Notes confirm that battered or breaded cheese products fall under Heading 0406. The product does not qualify as sweetmeat or namkeens under Supplementary Chapter Note 6, thus warranting classification as cheese under Schedule II. en-us Thu, 18 Apr 2019 00:00:00 +0530 Fri, 07 Mar 2025 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379101 The AAAR, Uttar Pradesh ruled that Breaded Cheese is classifiable under Heading 0406 as processed cheese, taxable at 12% GST. The authority determined that cheese constitutes 55% of the product's volume and is the essential constituent that differentiates it from other products. The batter and bread coating are non-essential and substitutable. The HSN Explanatory Notes confirm that battered or breaded cheese products fall under Heading 0406. The product does not qualify as sweetmeat or namkeens under Supplementary Chapter Note 6, thus warranting classification as cheese under Schedule II. Case-Laws GST Thu, 18 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379101