Laundry soap bars weighing less than 500 grams classifiable under tariff item 34011942 are not toilet soap under Serial No. 251 and are taxable at 9% CGST plus 9% SGST under Serial No. 66 of Schedule II as amended by Notification No. 09/2025-Central Tax (Rate) – In Re: Swadeshi Soap Industries – West Bengal AAR (GST)