GST rate and HSN code for cheese
GST on cheese is 5% (HSN 0406) from 22 September 2025, down from 12%. This covers cheese slices, cubes, spreads, processed cheese and mozzarella. Paneer and chena share heading 0406 but are nil-rated. A bakery or dairy should never bill cheese and paneer under one item code.
HSN code and GST rate for cheese
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Cheese (slices, cubes, spreads, mozzarella) | 0406 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 8 |
In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Cheese, other than chena or paneer”.
What changed in September 2025
| Condition | Before 22 Sep 2025 | From 22 Sep 2025 |
|---|---|---|
| Cheese (slices, cubes, spreads, mozzarella) | 12% | 5% |
Old rate as listed in Annexure I of the PIB release on the 56th GST Council meeting (3 September 2025).
What to print on the bill
- Print HSN 0406 at 5% for cheese.
- Keep paneer as a separate item at 0%.
- Cheese spreads and dips with other ingredients may be classified elsewhere; follow the supplier's HSN.
- HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.
Common mistakes
- Still charging 12% on cheese.
- Using the paneer item (0%) for cheese, or the cheese item (5%) for paneer.
- Billing pizza cheese blends with vegetable fat as cheese without checking the label; analogues may be classified differently.
Put the right HSN and GST on every bill
RichPOS saves the HSN and GST rate on each item and applies them on every bill automatically, with the HSN printed on A4 GST invoices and GST reports by HSN for your CA. Free 30-day trial, ₹99/month for 3 months (then ₹199/month).
Questions about GST on cheese
What changed for cheese in September 2025?
Cheese went from 12% to 5% (PIB, Annexure I).
Is cheese nil-rated like paneer, since both are HSN 0406?
No. Only chena and paneer are nil; cheese is 5%.
What is the HSN code for cheese?
0406, the same heading as paneer, with a different rate.
More items in HSN chapter 04 and milk and dairy
Look up another item in the HSN and GST rate finder, or see all GST rates by category.
General information, not tax advice. Rates are taken from Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025, as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.