1. Organic surface-active products or preparations or agents fall under heading 3401 or 3402.
2. Soaps; organic surface active products and preparations for use and soaps, in form of bars, cakes, moulded pieces or shapes falling under heading 3401 [except 3401 30] attract 18% GST.
3. Other organic surface active products and preparations falling under sub-heading 3401 30 and organic surface active agents and preparations falling under heading 3402 attract 28% GST.
(FAQ 8: GST RATE FAQ 27.07.2017)