https://www.taxtmi.com/caselaws?id=293968 Breaded cheese or cheese balls marketed and packaged as snack food were held not to retain the commercial identity or character of cheese for Heading 0406. The material before the AAR showed that no test report was produced to establish that the goods remained cheese after coating, and the manufacturing process, label, packaging and composition pointed to a distinct snack article. On that basis, the goods were classified under Heading 2106 as food preparations not elsewhere specified or included, attracting GST at 18%. en-us Mon, 10 Dec 2018 00:00:00 +0530 Fri, 28 Mar 2025 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293968 Breaded cheese or cheese balls marketed and packaged as snack food were held not to retain the commercial identity or character of cheese for Heading 0406. The material before the AAR showed that no test report was produced to establish that the goods remained cheese after coating, and the manufacturing process, label, packaging and composition pointed to a distinct snack article. On that basis, the goods were classified under Heading 2106 as food preparations not elsewhere specified or included, attracting GST at 18%. Case-Laws GST Mon, 10 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293968