Breaded Cheese Classified as 'Processed Cheese' Under GST Heading 0406, Subject to 12% Tax Rate.

Classification of goods - Breaded Cheese - The cheese forms most important constituent (55% of total volume) of the product and the impugned goods cannot be formed without cheese -The batter and bread coating are not essential and can be easily substituted - fall under Heading 0406 includes ‘processed cheese’- taxable @ 12% GST. .....

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