HSN code · Customs Tariff of India · GST rate
04061090 is the 8-digit HSN code for “Fresh (unripened or uncured) cheese, including whey cheese, and curd: Other”: tariff item 0406 10 90 under heading 0406 of the Customs Tariff of India. The GST rate depends on the goods: the entries for this code carry 5%, 18% or nil. The full 8-digit code is 04061090; the leading 0 is part of the code. Search a code or product below, or copy the code for your invoice.
This code
Chapter 04Heading 0406Sub-heading 0406 10Tariff item 0406 10 90
Fresh (unripened or uncured) cheese, including whey cheese, and curd: Other
Tariff item 0406 10 90 · Heading 0406 · Chapter 04, Customs Tariff of India
The code
What the code covers in the Customs Tariff of India, and the GST rate entries that apply to it.
04061090The full 8-digit code is 04061090; the leading 0 is part of the code.0406 10 90OtherHow to read it
An HSN code is built in layers. Each pair of digits narrows the one before it: 2 digits = chapter, 4 = heading, 6 = sub-heading, 8 = tariff item in the Customs Tariff of India.
The broadest layer. Chapter 04 covers dairy produce birds' eggs, natural honey, edible products of animal origin, not elsewhere specified or included. It sits in Section I, live animals, animal products. The full 8-digit code is 04061090; the leading 0 is part of the code.
Cheese and curd.
Fresh (unripened or uncured) cheese, including whey cheese, and curd.
Other. The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
Unit of quantity: kg.
GST rate
2 entries of the GST rate notifications name this code's heading or particular goods in its chapter, and they carry 5%, 18% or nil. No single rate is stated for 04061090 here; read each entry's official description against your goods.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Entries that cite 0406 (this code's heading) | |||
| Schedule I, S. No. 8Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 0406 | Cheese, other than chena or paneer | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
| S. No. 17Notification No. 10/2025-Integrated Tax (Rate) (exemption)Central Tax: Notification No. 10/2025-Central Tax (Rate) | 0406 | Chena or paneer, whether or not pre-packaged and labelled | Nilexempt · IGST, CGST and SGST/UTGST nilFrom 22 September 2025 |
Each entry applies only to the goods it describes. If none describes your goods, the entry for goods not specified elsewhere applies: Schedule II, S. No. 639, 18%: “Goods which are not specified in Schedule I, III, IV, V, VI or VII”.
Rates are IGST on inter-State supplies; on supplies within a State the same rate is split equally between CGST and SGST/UTGST, under Notification No. 9/2025-Central Tax (Rate) with the same S. Nos. Exemptions: Notification No. 10/2025-Central Tax (Rate).
On your invoice
Notification No. 78/2020-Central Tax dated 15.10.2020 sets the minimum number of HSN digits on B2B tax invoices from 1 April 2021, by the business's aggregate turnover in the previous year.
Businesses with aggregate turnover up to ₹5 crore in the previous year show at least the heading, 0406, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 040610, goes on B2B tax invoices.
Many businesses show the full 04061090, the tariff item itself. The full 8-digit code is 04061090; the leading 0 is part of the code.
Rate history
Rate depends on the goods
Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), which superseded Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017; exemptions under Notification No. 10/2025. The 2 entries in force from this date are listed in the GST rate section above.
Earlier rates under Notification 1/2017 are not shown here
Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 applied until it was superseded by Notification 9/2025.
Related codes
Heading 0406, cheese and curd. The codes below sit closest to 04061090 in the Customs Tariff of India: the other tariff items under heading 0406. Each is shown in the official wording and has its own page with its GST rate entries. Use the search above for any other code.
04061010Tariff item 0406 10 1004062000Tariff item 0406 20 0004063000Tariff item 0406 30 0004069000Tariff item 0406 90 0004061090, this page's code, is tariff item 0406 10 90 under the same heading. One of the codes listed shares its sub-heading, 0406 10.
Questions
It depends on the goods: 2 entries of the rate notifications name this code's heading or particular goods in its chapter, and they carry 5%, 18% or nil: Schedule I, S. No. 8 (5%); Notification 10/2025-Integrated Tax (Rate), S. No. 17 (nil). Each entry applies only to the goods it describes; if none describes your goods, Schedule II, S. No. 639 (18%) applies. The full wording of every entry is in the GST rate section above.
At least 4 digits if your aggregate turnover in the previous year was up to ₹5 crore, and at least 6 digits above ₹5 crore, on B2B tax invoices (Notification No. 78/2020-Central Tax dated 15.10.2020, from 1 April 2021). For this code that is 0406 or 040610; many businesses use the full 04061090.
Tariff item 0406 10 90 of the Customs Tariff of India, First Schedule: “Other”, under sub-heading 0406 10 (“Fresh (unripened or uncured) cheese, including whey cheese, and curd”), heading 0406 (“Cheese and curd”), in chapter 04 (dairy produce birds' eggs, natural honey, edible products of animal origin, not elsewhere specified or included), Section I (live animals, animal products). Unit of quantity: kg. The full 8-digit code is 04061090; the leading 0 is part of the code.
About this page
The section, chapter, heading, sub-heading and tariff item on this page are taken from the Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied. The GST entries are taken from Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), as amended by Notifications 19/2025 and 01/2026; exemptions: Notification No. 10/2025.
This is reference information for classification and invoicing. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff or in a rate notification re-opens this page for an update.
Not sure where your product sits, or spotted a mismatch? Use the WhatsApp button on this page and tell us which product you are looking at.