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 notification No. 1/2017- Central Tax (Rate) dated June 28, 2017 (Notification No. 1/2017 – CT(R’)) and Notification KANI.-2-836/xi-9(47)/17-UP. Act-1-2017-Order- (06)-2017 dated June 30, 2017(Notification No. 836/17’) respectively? Answer: We find from the label/packaging of the goods t...