--- title: "0406 HSN Code | HSN Code for Cheese & curd in India" description: "Know more about 0406 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 0406 covering Cheese & curd." canonical: "https://busy.in/hsn/sub-chapter-0406/" --- # HSN Sub-chapter 0406: Cheese & curd Cheese and curd Part of [Chapter 04: Dairy, Eggs, Honey and Animal-Origin Products](https://busy.in/hsn/chapter-04/). - Current GST rate: 5% - Earlier GST rate: 5% ## HSN codes | Code | Title | | --- | --- | | 04061000 | [Fresh whey cheese](https://busy.in/hsn/hsn-04061000/) | | 04061010 | [Mozzarella cheese](https://busy.in/hsn/hsn-04061010/) | | 04061090 | [Fresh cheese & curd other](https://busy.in/hsn/hsn-04061090/) | | 04062000 | [Grated/powdered cheese](https://busy.in/hsn/hsn-04062000/) | | 04063000 | [Processed Cheese Not Grated Or Powdered](https://busy.in/hsn/hsn-04063000/) | | 04064000 | [Blue-veined cheese with Penicillium roqueforti](https://busy.in/hsn/hsn-04064000/) | | 04069000 | [Chena or paneer (non pre-packaged)](https://busy.in/hsn/hsn-04069000/) | ## Frequently asked questions ### What products are classified under HSN 0406 It includes Cheese & curd ### Any special steps when selling Cheese & curd through an e‑commerce platform? Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns. ### Do spares or accessories of Cheese & curd follow the same HSN? Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice. ### How do I bill a kit or combo that includes Cheese & curd? Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly. ### Does MRP, weight or pack size change GST treatment for Cheese & curd? Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN. ### What misclassification mistakes happen with Cheese & curd? Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper. ### Is the composition scheme suitable if I mainly trade Cheese & curd? The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in. ## India's trade performance: HSN Sub-Chapter 0406 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹495 Cr (+9.76% YoY) — 0.0134% of India's total exports - Imports: ₹92 Cr (−21.42% YoY) — 0.0015% of India's total imports - Trade balance: ₹403 Cr (Surplus); surplus rank #273 of 1233 sub-chapters - Share of Chapter 04: 6.83% of its exports; import side 23.72% - Rank within Chapter 04: #4 of 10 by export value; import-side #2 ### Key metrics - Export CAGR: 12.08% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #533 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +36.31% in FY 2022-23 - Contribution to Ch. 04: 6.83% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 0406 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Ch. 04 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 04 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 249.70 | 0.0109% | — | 6.62% | 70.85 | 0.0020% | — | 30.98% | +178.85 | #567 | | FY 2019-20 | 248.42 | 0.0112% | −0.51% | 9.92% | 68.72 | 0.0020% | −3.01% | 25.77% | +179.70 | #555 | | FY 2020-21 | 297.61 | 0.0138% | +19.80% | 11.42% | 32.73 | 0.0011% | −52.37% | 13.16% | +264.88 | #529 | | FY 2021-22 | 277.12 | 0.0088% | −6.88% | 5.98% | 61.01 | 0.0013% | +86.40% | 27.15% | +216.11 | #603 | | FY 2022-23 | 377.73 | 0.0104% | +36.31% | 7.71% | 89.77 | 0.0016% | +47.14% | 24.64% | +287.96 | #579 | | FY 2023-24 | 450.91 | 0.0125% | +19.37% | 8.71% | 116.86 | 0.0021% | +30.18% | 23.33% | +334.05 | #546 | | FY 2024-25 | 494.90 | 0.0134% | +9.76% | 6.83% | 91.83 | 0.0015% | −21.42% | 23.72% | +403.07 | #533 | - CAGR (7-year): exports 12.08%/yr, imports 4.42%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 0406 export-import analysis ### Consistent export growth: 12.08% CAGR over 7 years India's exports under HSN Sub-Chapter 0406 have grown at a compound annual rate of 12.08% over 7 fiscal years, rising from ₹249.70 Crore in FY 2018-19 to ₹494.90 Crore in FY 2024-25. ### HSN Sub-Chapter 0406 ranked #533 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 0406 ranks #533 out of 1233 sub-chapters by total export value. Within Chapter 04, it ranks #4 of 10. By trade surplus, it ranks #273 of 1233. ### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 0406 exports The strongest single-year export movement for HSN Sub-Chapter 0406 was recorded in FY 2022-23, when exports surged by 36.31% over the prior year. ### India maintains a trade surplus of ₹403.07 Crore in HSN Sub-Chapter 0406 goods In FY 2024-25, India's exports of ₹494.90 Cr exceeded imports of ₹91.83 Cr, resulting in a trade surplus of ₹403.07 Crore — ranking #273 of 1233 by surplus magnitude. ### Import growth of 4.42% CAGR signals stable import dependency for Cheese & curd India's imports under HSN Sub-Chapter 0406 have grown at 4.42% CAGR, reaching ₹91.83 Crore in FY 2024-25. ### HSN Sub-Chapter 0406 contributes 6.83% of Chapter 04 exports — ranked #4 Among the 10 sub-chapters under Chapter 04, HSN Sub-Chapter 0406 ranks #4 by export value — accounting for 6.83% of the chapter's total exports in FY 2024-25. On the import side, it holds 23.72% share (rank #2). ## Related Sub-Chapters in Chapter 04 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 0405: Dairy fats and oils](https://busy.in/hsn/sub-chapter-0405/) | ₹3,222 Cr | | #2 | [HSN Sub-Chapter 0409: Natural honey](https://busy.in/hsn/sub-chapter-0409/) | ₹1,750 Cr | | #3 | [HSN Sub-Chapter 0407: Birds’ eggs](https://busy.in/hsn/sub-chapter-0407/) | ₹813 Cr | | #4 | HSN Sub-Chapter 0406: Cheese & curd (this hsn sub-chapter) | ₹495 Cr | | #5 | [HSN Sub-Chapter 0408: Birds’ eggs, fresh/dried, preserved](https://busy.in/hsn/sub-chapter-0408/) | ₹495 Cr | | #6 | [HSN Sub-Chapter 0402: Ground-nuts & fractions](https://busy.in/hsn/sub-chapter-0402/) | ₹263 Cr | | #7 | [HSN Sub-Chapter 0401: Unconcentrated milk & cream](https://busy.in/hsn/sub-chapter-0401/) | ₹146 Cr | | #8 | [HSN Sub-Chapter 0403: Yogurt, Milk & Cream](https://busy.in/hsn/sub-chapter-0403/) | ₹38 Cr | | #9 | [HSN Sub-Chapter 0404: Whey & milk products, sweetened](https://busy.in/hsn/sub-chapter-0404/) | ₹18 Cr | | #10 | [HSN Sub-Chapter 0410: Edible insects & products](https://busy.in/hsn/sub-chapter-0410/) | ₹3 Cr | ## Other sub-chapters | Code | Title | | --- | --- | | 0401 | [Unconcentrated milk & cream](https://busy.in/hsn/sub-chapter-0401/) | | 0402 | [Ground-nuts & fractions](https://busy.in/hsn/sub-chapter-0402/) | | 0403 | [Yogurt, Milk & Cream](https://busy.in/hsn/sub-chapter-0403/) | | 0404 | [Whey & milk products, sweetened](https://busy.in/hsn/sub-chapter-0404/) | | 0405 | [Dairy fats and oils](https://busy.in/hsn/sub-chapter-0405/) | | 0407 | [Birds’ eggs](https://busy.in/hsn/sub-chapter-0407/) | | 0408 | [Birds’ eggs, fresh/dried, preserved](https://busy.in/hsn/sub-chapter-0408/) | | 0409 | [Natural honey](https://busy.in/hsn/sub-chapter-0409/) | | 0410 | [Edible insects & products](https://busy.in/hsn/sub-chapter-0410/) |