GST classification: soap and related surface-active products subject to standard rate; guidance on baby wipes and tissues. Goods under heading 3401 comprise soap and organic surface-active preparations in bar, molded, liquid or cream retail forms and paper, wadding, felt and nonwovens impregnated, coated or covered with soap or detergent; these products are subject to the notified GST rate and administrative clarification has been issued on classification of baby wipes, facial tissues and similar products, with the heading scope having been amended by a subsequent notification.