Cheese HSN Code 0406 and GST Rate
Cheese and curd cheese of all kinds: processed, cheddar, mozzarella, grated or powdered.
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- HSN code
- 0406
- GST rate
- 5%
- Chapter
- 04: Dairy, eggs and honey
- Before 22 Sep 2025
- 12%
What is the HSN code for cheese?
Cheese falls under HSN 0406, in chapter 04 (Dairy, eggs and honey).
All cheese shares heading 0406, which also covers paneer and chena under subheading 040610. Cheese moved from 12% to 5% on 22 September 2025, while paneer and chena became nil. Pizzas and sandwiches with cheese are prepared foods classified elsewhere.
| Code | Description |
|---|---|
| 040610 | Fresh cheese and curd (including paneer and chena) |
| 040620 | Grated or powdered cheese |
| 040630 | Processed cheese |
| 040690 | Other cheese (cheddar, mozzarella and others) |
GST rate on cheese
The GST rate on cheese is 5%. Before 22 September 2025 it was 12%.
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
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, 040620, 040630 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 04 |
Sample GST invoice line for cheese
Here is how a line for cheese looks on a tax invoice within one state: 10 × kg at Rs 520.00 each, taxed at 5%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Cheese | 0406 | 10 × kg | 520.00 | 5,200.00 | 130.00 | 130.00 | 5,460.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 260.00 instead of CGST and SGST. 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 cheese:
अक्सर पूछे जाने वाले सवाल
What is the HSN code for cheese?
Cheese falls under HSN 0406: cheese and curd cheese of all kinds: processed, cheddar, mozzarella, grated or powdered. Common 6 digit codes are 040610 for fresh cheese and curd (including paneer and chena) and 040620 for grated or powdered cheese.
What is the GST rate on cheese?
5%: CGST 2.5% plus SGST 2.5% on a sale within a state, or IGST 5% on a sale between states. It was 12% until 21 September 2025.
How many digits of the cheese 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.