Chapter 4 of the GST framework covers Dairy Produce; Birds? Eggs; N, and HSN Code 4061010 specifically identifies Cheese And Curd -Fresh (Unripened Or Uncured) Cheese, Including Whey Cheese, And Curd:Mozzarella Cheese for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Cheese And Curd -Fresh (Unripened Or Uncured) Cheese, Including Whey Cheese, And Curd:Mozzarella Cheese. Tax rates applicable include CGST at 6.00%, SGST/UTGST at 6.00%, and IGST at 12.00% for interstate movements. The standard unit of measurement is kg..
HSN Codes under Chapter 4 – Dairy Produce; Birds? Eggs; N
Below are related HSN codes from Chapter 4 – Dairy Produce; Birds? Eggs; N for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Dairy Produce; Birds? Eggs; N... | 4011000 | Milk And Cream-Fat Content, By Weight, <= 1% | Nil/2.5% | Nil/2.5% | Nil/5% |
| Dairy Produce; Birds? Eggs; N... | 4012000 | Milk And Cream-Fat Content, By Weight >1% <= 6% | Nil/2.5% | Nil/2.5% | Nil/5% |
| Dairy Produce; Birds? Eggs; N... | 4014000 | Milk And Cream, Not Concentrated Nor Containing Ad... | Nil/2.5% | Nil/2.5% | Nil/5% |
| Dairy Produce; Birds? Eggs; N... | 4015000 | Milk And Cream, Not Concentrated Nor Containing Ad... | Nil/2.5% | Nil/2.5% | Nil/5% |
| Dairy Produce; Birds? Eggs; N... | 4021010 | Milk And Cream, Concentrated Or Containing Added S... | 2.50% | 2.50% | 5.00% |
| Dairy Produce; Birds? Eggs; N... | 4021020 | Milk And Cream, Concentrated Or Containing Added S... | 2.50% | 2.50% | 5.00% |
| Dairy Produce; Birds? Eggs; N... | 4021090 | Milk And Cream, Concentrated Or Containing Added S... | 0.025 | 0.025 | 0.05 |
| Dairy Produce; Birds? Eggs; N... | 4022100 | Milk And Cream, Concentrated Or Containing Added S... | 0.025 | 0.025 | 0.05 |
| Dairy Produce; Birds? Eggs; N... | 4022910 | Milk And Cream, Concentrated Or Containing Added S... | 2.50% | 2.50% | 5.00% |
| Dairy Produce; Birds? Eggs; N... | 4022920 | Milk And Cream, Concentrated Or Containing Added S... | 2.50% | 2.50% | 5.00% |
GST Rates for HSN 4061010
The tax structure for Cheese And Curd -Fresh (Unripened Or Uncured) Cheese, Including Whey Cheese, And Curd:Mozzarella Cheese under HSN Code 4061010 follows a dual taxation model. CGST is levied at 6.00% and SGST/UTGST at 6.00% for intrastate sales. Interstate transactions attract IGST at 12.00%. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 4 – Dairy Produce; Birds? Eggs; N.
Who Should Use HSN Code 4061010?
All businesses supplying Cheese And Curd -Fresh (Unripened Or Uncured) Cheese, Including Whey Cheese, And Curd:Mozzarella Cheese are obligated to use HSN 4061010 on tax invoices. From producers to retailers within Dairy Produce; Birds? Eggs; N, Chapter 4 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Starting a business involving Cheese And Curd -Fresh (Unripened Or Uncured) Cheese, Including Whey Cheese, And Curd:Mozzarella Cheese? GST registration is mandatory for collecting and remitting taxes on HSN 4061010 goods. Companies planning international trade within Dairy Produce; Birds? Eggs; N must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Using HSN Code 4061010 accurately for Cheese And Curd -Fresh (Unripened Or Uncured) Cheese, Including Whey Cheese, And Curd:Mozzarella Cheese avoids compliance issues and facilitates credit claims. Monitor changes to 6.00%, 6.00%, and 12.00% rates for Chapter 4 – Dairy Produce; Birds? Eggs; N to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
What is the unit of measurement for HSN 4061010?
The standard unit of measurement for Cheese And Curd -Fresh (Unripened Or Uncured) Cheese, Including Whey Cheese, And Curd:Mozzarella Cheese under HSN Code 4061010 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Is HSN Code 4061010 mandatory for small businesses?
Yes, businesses dealing in Cheese And Curd -Fresh (Unripened Or Uncured) Cheese, Including Whey Cheese, And Curd:Mozzarella Cheese must use HSN 4061010 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
What happens if I use wrong HSN code for Cheese And Curd -Fresh (Unripened Or Uncured) Cheese, Including Whey Cheese, And Curd:Mozzarella Cheese?
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 4061010 for Dairy Produce; Birds? Eggs; N goods before invoicing.
Do I need AD Code registration for exporting Cheese And Curd -Fresh (Unripened Or Uncured) Cheese, Including Whey Cheese, And Curd:Mozzarella Cheese?
Yes, AD Code registration is required for exporters dealing in Cheese And Curd -Fresh (Unripened Or Uncured) Cheese, Including Whey Cheese, And Curd:Mozzarella Cheese under Dairy Produce; Birds? Eggs; N. This registration links your bank account to process foreign currency payments from overseas buyers.
