Case of Swadeshi Soap Industries, AAR West Bengal Ruling Dated 25th May 2026. AAR ruled that laundry soap is not includible within the category of toilet soap and therefore does not qualify for the concessional GST rate of 5%. Laundry soap bars weighing less than 500 grams were held classifiable under tariff item 34011942 and taxable under serial number. 66 of Schedule II at GST rate of 18%.