Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modeling pastes, “dental waxes” and dental preparations with a basis of plaster

Tariff Item Description of goods GST Rates
Central CGST State/UT SGST/UTGST Interstate IGST Compensation cess
3402 Sulphonated castor oil, fish oil or sperm oil 2.5% 2.5% 5% Nil
3406 Candles, tapers 6% 6% 12% Nil
3401 [except 340130] Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap 9% 9% 18% Nil
3404 Artificial waxes and prepared waxes 9% 9% 18% Nil
3407 Preparations known as “dental wax” or as “ dental impression compounds”, put up in sets, in packing’s for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate) 9% 9% 18% Nil
3401 30 Organic-surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent 9% 9% 18% Nil
3402 Organic surface-active agents (other than soap); surface active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap 9% 9% 18% Nil
3403 Lubricating preparations (including cutting oil preparations, bolt or nut release preparations, anti-rust or anti corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals 9% 9% 18% Nil
3405 Polishes and creams, fro footwear, furniture, floors coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of prepared and artificial waxes 9% 9% 18% Nil
3407 Modeling pastes, including those put up for children’s amusement 9% 9% 18% Nil