In re Chehar Industry Private Limited (GST AAR Gujarat)
The Gujarat Authority for Advance Ruling (AAR) considered an application filed by M/s. Chehar Industry Private Limited seeking clarification regarding the classification and GST rate applicable to washing/laundry soap in bar or cake form following Notification No. 09/2025-Central Tax (Rate) dated 17.09.2025, effective from 22.09.2025. The applicant submitted that it manufactures and trades semi-detergent oil base soaps and detergent soaps under the brands “Chehar” and “Tavas” in various sizes and fragrances. It sought clarification on the classification and GST rate applicable to washing/laundry soap, crockery soap and toilet soap and submitted product compositions, photographs and an RTI clarification from the CGST & Central Excise, Kolkata Audit-I Commissionerate.
The applicant referred to Section 2(k) of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 and contended that since its products contained perfume and were designed to perfume apparel, they should fall within the broader concept of toilet preparations. It also submitted that the products were eligible for 5% GST under Notification No. 09/2025-Central Tax (Rate).
The AAR examined Chapter 34, Heading 3401 of the First Schedule to the Customs Tariff Act, 1975, the relevant Chapter Notes and HSN Explanatory Notes relating to soap, organic surface-active products and preparations.
Want to Read the Complete Judgment?
You have read the free case summary. Unlock the full judgment, the detailed judicial reasoning and the downloadable PDF, along with every other premium judgment on TaxGuru.
Already subscribed? Log in
One subscription covers the entire premium judgment library, not just this case.
