2026-VIL-132-AAR
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SGST Advance Ruling Authority

GST – Gujarat AAR - Classification and applicable GST rate on washing and laundry soap in bar or cake form - Applicant contended products are toilet soaps or fall under toiletry definition as per Medicinal and Toilet Preparations (Excise Duties) Act 1955 and claimed 5% GST rate - Whether laundry soap and toilet soap fall under common heading or separate tariff heading and applicable HSN codes and GST rates - HELD - The definition of one statute having different object, purpose and scheme cannot be applied mechanically to another statute. The definition in Medicinal and Toilet Preparations (Excise Duties) Act 1955 cannot be imported for interpreting goods under Customs Tariff Act 1975 – The meaning of terms should be referred to as available in common parlance. Toilet soap in common parlance means mild soap designed specifically for personal hygiene such as washing face, hands and body rather than for laundry or household cleaning; typically contains higher Total Fatty Matter of 60-80 percent and is potassium salt of fatty acids whereas laundry soap is sodium salt of fatty acids used to clean clothes, remove stains and deodorize textiles – The applicant's products are semi-detergent oil base soaps and detergent soaps containing fillers ranging from 30 to 70 percent and designed to remove stains and provide fragrance to apparel for body hygiene through clean textiles; these do not fall within definition of toilet soaps – The subject products are classifiable as laundry soap under sub-heading 34011942 of First Schedule to CTA, 1975. The entry No.66 of Schedule-II of Notification No.09/2025-Central Tax (Rate) dated 17.09.2025 covers said products and attracts GST of 18% – Ordered accordingly
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