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Paneer (Cottage cheese) is classified under HSN heading 0406. GST as on 26 October 2026: Nil or 5%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Paneer (Cottage cheese)?
GST on Paneer (Cottage cheese) as on 26 October 2026: Nil or 5%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| GST | Code | What it covers | Notification |
|---|---|---|---|
| Nil | 0406 | No GST on chena or paneer, whether loose or pre-packaged and labelled. | 10/2025-CT(R), entry 17 |
| 5% | 0406 | If you sell cheese other than chena or paneer, GST is 5%. | 9/2025-CT(R), entry 8 |
GST rate on Paneer (Cottage cheese) since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 21 September 2025 | Nil, 5% or 12% |
| 22 September 2025 | today | Nil or 5% |
The GST rate on Paneer (Cottage cheese) is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
0406 Cheese and curd
| Code | Description (as in the tariff) |
|---|---|
040610 | Fresh (unripened or uncured) cheese, including whey cheese, and curd |
04061000 | Cheese and curd fresh (unripened or uncured) cheese, including whey cheese and curd |
04061010 | Mozzarella cheese |
04061090 | Other |
040620 | Grated or powdered cheese, of all kinds |
04062000 | Grated or powdered cheese, of all kinds |
040630 | Processed cheese, not grated or powdered |
04063000 | Processed cheese, not grated or powdered |
040640 | Blue-veined cheese and other cheese containing veins produced by penicillium roqueforti other cheese |
04064000 | Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti |
040690 | Other cheese |
04069000 | Other cheese |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Milk (Doodh)
0401 - Curd (Dahi)
0403 - Ghee (Clarified butter)
0405 - Butter
0405 - Eggs
0407 - Honey (Shahad)
0409 - Fish (Machli)
03 - Meat (Mutton)
02 - Vegetables (Sabzi)
07 - Fruits (Phal)
08 - Dal (pulses: toor, moong, urad, chana, masoor)
0713 - Rice (Chawal)
1006
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
