AAAR : Modifies AAR, ‘Breaded cheese’ classifiable as ‘cheese’ under HSN 0406, taxable at 12%

Uttar Pradesh AAAR classifies ‘breaded cheese’ under Sr. No. 13 of Schedule II of Notification No. 1/2017-Central Tax(Rate) vide Heading 0406 and taxable at 12% GST (CGST+ SGST); Rejects AAR’s findings that ‘Cheese balls’ are classifiable under Schedule III, vide heading 2106 as ‘Food preparations not elsewhere specified or included’ and taxable at 18%; Perusing the ingredients and process employed for making the goods, finds that cheese forms most important con...