Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Common-parlance classification governs the distinction between toilet soap and laundry soap under GST where "toilet soap" is undefined. Definitions under statutes serving different objects and schemes, including the Medicinal and Toilet Preparations (Excise Duties) Act, cannot be imported for GST classification. Toilet soap ordinarily serves washing of the body, hands or face, whereas detergent and semi-detergent bars intended to remove stains and deodorise apparel are laundry soaps. Their stated use, composition, substantial fillers and absence of constituents characteristic of toilet soaps support classification under sub-heading 34011942. Products covered by Entry 66 of Schedule II to Notification No. 09/2025-Central Tax (Rate) attract GST at 18%.
Common-parlance classification governs the distinction between toilet soap and laundry soap under GST where "toilet soap" is undefined. Definitions under statutes serving different objects and schemes, including the Medicinal and Toilet Preparations (Excise Duties) Act, cannot be imported for GST classification. Toilet soap ordinarily serves washing of the body, hands or face, whereas detergent and semi-detergent bars intended to remove stains and deodorise apparel are laundry soaps. Their stated use, composition, substantial fillers and absence of constituents characteristic of toilet soaps support classification under sub-heading 34011942. Products covered by Entry 66 of Schedule II to Notification No. 09/2025-Central Tax (Rate) attract GST at 18%.
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