Case of East African (India) Overseas, AAR Uttarakhand Ruling Dated 6th January 2026. AAR ruled that medicated toilet soap manufactured by the applicant is classifiable under tariff item 34011110 and continues to attract GST at 18%. The concessional 5% rate introduced by Notification No. 9/2025 (Rate) applies only to non-medicated toilet soaps and does not extend to medicated variants.