East African (India) Overseas ., In re
Date: January 5, 2026
Court: Authority for Advance Ruling
Bench: Uttarakhand
Type: Advance Ruling
Judge(s)/Member(s): Anurag Mishra, Vivekanand Maurya
Subject Matter
Medicated Toilet Soap is classifiable under HSN tariff item '3401 11 10' attracting 18% GST
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…