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Medicated Toilet Soap Kept Outside 5% GST Slab Due to Distinct Therapeutic Use
Case Law Details
- Case Name
- In re East African (India) Overseas (GST AAR Uttarakhand)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Uttarakhand, Advance Rulings
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In re East African (India) Overseas (GST AAR Uttarakhand)
The Authority for Advance Ruling, Uttarakhand examined an application filed for determining the correct GST classification and applicable tax rate on Medicated Toilet Soap manufactured by the applicant. The applicant was engaged in the manufacture of pharmaceutical and medicated products and had been classifying medicated toilet soap under HSN 3401, paying GST at 18% as per Notification No. 1/2017-CT (Rate). Following the issuance of Notification No. 9/2025-CT (Rate) dated 17.09.2025, which reduced GST to 5% for “Toilet Soap (other th...






