Case LawAdvance Ruling No. 04/2025-26
East African (India) Overseas ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Uttarakhand
- Date:
- January 5, 2026
- Type:
- Advance Ruling
- Members:
- Anurag Mishra, Vivekanand Maurya
Subject
Medicated Toilet Soap is classifiable under HSN tariff item '3401 11 10' attracting 18% GST
Classification
Summary
The applicant, a pharmaceutical manufacturer, previously classified both toilet soap and medicated toilet soap under HSN 3401 and paid GST at 18%. Following Notification 09/2025-CT (Rate), a concessional 5% rate was introduced for "Toilet Soap (other…