https://www.taxtmi.com/caselaws?id=787965 Classification of soaps for GST follows the First Schedule to the Customs Tariff Act and HSN tariff descriptions; the Notification's schedule entries then fix rates. Toilet soap is identified by the HSN description for goods for toilet use under heading 3401 (HS 3401 11) and attracts the concessional rate in the Notification; other soaps, including laundry soaps under subheadings such as 3401 19 42, fall in the alternate schedule and attract the higher rate. Total Fatty Matter or dual consumer use does not alone determine classification; product description, declared/intended use, packaging and corresponding HSN subheading govern which Notification entry and GST rate apply. en-us Mon, 12 Jan 2026 00:00:00 +0530 Sat, 14 Mar 2026 08:36:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787965 Classification of soaps for GST follows the First Schedule to the Customs Tariff Act and HSN tariff descriptions; the Notification's schedule entries then fix rates. Toilet soap is identified by the HSN description for goods for toilet use under heading 3401 (HS 3401 11) and attracts the concessional rate in the Notification; other soaps, including laundry soaps under subheadings such as 3401 19 42, fall in the alternate schedule and attract the higher rate. Total Fatty Matter or dual consumer use does not alone determine classification; product description, declared/intended use, packaging and corresponding HSN subheading govern which Notification entry and GST rate apply. Case-Laws GST Mon, 12 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787965