Laundry Soap Not Eligible for 5% GST as It Is Distinct from Toilet Soap

In re Swadeshi Soap Industries (GST AAR West Bangal) The West Bengal Authority for Advance Ruling examined whether laundry soap bars weighing less than 500 grams and classified under HSN 34011942 would qualify for the concessional GST rate of 5% introduced through Notification No. 09/2025–Central Tax (Rate) dated 17.09.2025, effective from 22.09.2025. The applicant was engaged in the manufacture and supply of laundry soap bars weighing less than 500 grams and priced below Rs. 20 per piece. The applicant sought clarification on whether such products could be classified as “toilet soap” un...