https://www.taxtmi.com/caselaws?id=792367 Laundry soap bars are not classifiable as toilet soap for the concessional GST entry because the tariff scheme and product character distinguish personal-use toilet soap from fabric-washing laundry soap. Applying common parlance, use, composition and BIS specifications, the Authority found that toilet soap is meant for bathing and personal cleansing, while laundry soap has a different commercial identity and chemical composition. The Customs Tariff also separately places laundry soap under tariff item 34011942 and toilet soap under tariff item 340111. Accordingly, laundry soap bars weighing less than 500 grams do not qualify for the 5% rate and fall under the higher-rate entry attracting 9% CGST plus 9% SGST. en-us Mon, 25 May 2026 00:00:00 +0530 Wed, 27 May 2026 11:43:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792367 Laundry soap bars are not classifiable as toilet soap for the concessional GST entry because the tariff scheme and product character distinguish personal-use toilet soap from fabric-washing laundry soap. Applying common parlance, use, composition and BIS specifications, the Authority found that toilet soap is meant for bathing and personal cleansing, while laundry soap has a different commercial identity and chemical composition. The Customs Tariff also separately places laundry soap under tariff item 34011942 and toilet soap under tariff item 340111. Accordingly, laundry soap bars weighing less than 500 grams do not qualify for the 5% rate and fall under the higher-rate entry attracting 9% CGST plus 9% SGST. Case-Laws GST Mon, 25 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792367