https://www.taxtmi.com/caselaws?id=796749 Semi-detergent oil-base and detergent soap bars/cakes used to remove stains and deodorise clothing are classified as laundry soaps under HSN 34011942. Classification depends on the products' composition, form and stated use, including their substantial filler content and absence of features associated with soaps designed for washing the body, hands or face. A definition of "toilet preparation" in legislation enacted for another purpose does not control GST tariff classification. Applying common-parlance meaning and heading 3401, the products attract GST at 18% under Entry 66 of Schedule II to Notification No. 09/2025-Central Tax (Rate). en-us Tue, 04 Aug 2026 00:00:00 +0530 Mon, 10 Aug 2026 08:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796749 Semi-detergent oil-base and detergent soap bars/cakes used to remove stains and deodorise clothing are classified as laundry soaps under HSN 34011942. Classification depends on the products' composition, form and stated use, including their substantial filler content and absence of features associated with soaps designed for washing the body, hands or face. A definition of "toilet preparation" in legislation enacted for another purpose does not control GST tariff classification. Applying common-parlance meaning and heading 3401, the products attract GST at 18% under Entry 66 of Schedule II to Notification No. 09/2025-Central Tax (Rate). Case-Laws GST Tue, 04 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796749