What products are classified under HSN 4061000 ?
It includes Fresh whey cheese
HSN Code 04061000 represents Fresh whey cheese under GST classification. This code helps businesses identify Fresh whey cheese correctly for billing, taxation, and trade. With HSN Code 04061000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Fresh whey cheese.
HSN Code 04061000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 04 | Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included | 0406 | Cheese and curd | Fresh (unripened or uncured) cheese, including whey cheese | 6% | 6% | 12% | 0% |
Fresh whey cheese does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Mozzarella cheese | |
| Other | |
| Grated or powdered cheese, of all kinds | |
| Processed cheese not grated or powdered | |
| Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti | |
| Chena or paneer other than pre-packaged and labelled | |
| Chena or paneer pre-packaged and labelled | |
| Other cheese |
Mozzarella cheese
Other
Grated or powdered cheese, of all kinds
Processed cheese not grated or powdered
Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti
Chena or paneer other than pre-packaged and labelled
Chena or paneer pre-packaged and labelled
Other cheese
It includes Fresh whey cheese
Under HSN 04061000, Fresh whey cheese attracts TBD subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.
e‑Way bill is needed for consignment value above ₹50,000 unless exempted. e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
Use separate invoice lines per HSN. Apply TBD for Fresh whey cheese and Nil for exempt lines. This avoids misclassification and wrong tax collection.
If your outward supply is taxable (e.g., 5% or 12%), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.