GST Ruling Classifies Dual-Use Soap as Toilet Soap Due to High TFM Content

In re Tarwani Soap Industries (GST AAR Chhattisgarh) The Authority for Advance Ruling, Chhattisgarh issued a ruling under the  Central Goods and Services Tax Act, 2017and corresponding state law on the classification and applicable GST rate for soaps manufactured and supplied by a Chhattisgarh-based manufacturer. The applicant manufactures soap primarily using the saponification process involving vegetable oils or animal fats along with sodium hydroxide and perfumes. According to the facts placed before the authority, the product contains more than 60% Total Fatty Matter (TFM) and is used for...