Paneer HSN Code 0406 and GST Rate
Paneer and chena, fresh curd cheese, loose or prepacked.
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- HSN code
- 0406
- GST rate
- Nil
- Chapter
- 04: Dairy, eggs and honey
- Before 22 Sep 2025
- Nil or 5%
What is the HSN code for paneer?
Paneer falls under HSN 0406, in chapter 04 (Dairy, eggs and honey).
Paneer is fresh curd cheese of subheading 040610. GST 2.0 removed the 5% on prepacked and labelled paneer, so all paneer is now nil rated. Paneer tikka, malai paneer dishes and other cooked paneer products are prepared foods and are taxed as such.
| Code | Description |
|---|---|
| 040610 | Fresh (unripened or uncured) cheese, including whey cheese and curd (paneer, chena) |
GST rate on paneer
The GST rate on paneer is nil. Before 22 September 2025 it was nil or 5%. Nil. Prepacked and labelled paneer and chena were 5% until 21 September 2025 and are nil from 22 September 2025; loose paneer was already nil.
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 0406 |
| Above Rs 5 crore | 6 on every invoice | 040610 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 04 |
Sample GST invoice line for paneer
Here is how a line for paneer looks on a tax invoice within one state: 20 × kg at Rs 380.00 each, with no GST due. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Paneer | 0406 | 20 × kg | 380.00 | 7,600.00 | 0.00 | 0.00 | 7,600.00 |
Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 04 at a glance
Chapter 04 (Dairy, eggs and honey) covers: Milk, cream, curd, butter, ghee, cheese, paneer, birds' eggs and natural honey.
Other pages in chapter 04
Related HSN codes
Products often bought, sold or invoiced together with paneer:
Preguntas frecuentes
What is the HSN code for paneer?
Paneer falls under HSN 0406: paneer and chena, fresh curd cheese, loose or prepacked. Common 6 digit codes are 040610 for fresh (unripened or uncured) cheese, including whey cheese and curd (paneer, chena).
What is the GST rate on paneer?
Nil. Prepacked and labelled paneer and chena were 5% until 21 September 2025 and are nil from 22 September 2025; loose paneer was already nil.
How many digits of the paneer HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 0406 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 040610, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.