18% GST Payable on Cheese Balls’ having up to 55% Cheese

In re Sevencia Fromage & Dairy India Pvt. Ltd. (GST AAR Uttar Pradesh) 

Question: Whether the product ‘Breaded Cheese’ (impugned goods) is classifiable as ‘cheese’ under Heading 0406, and accordingly, subject to CGST and SGST at the rate of 6% each under S.N. 13 of the Schedule-II appended to

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