Card of the Soul is a Normal Spell Card.
Spell Cards are usually activated from the hand on your turn unless their type gives another timing window.
On the current TCG and OCG Forbidden & Limited lists tracked here, Card of the Soul is Unlimited.
YGOPRODeck lists Card of the Soul for these formats: Duel Links, Common Charity, TCG, OCG, Master Duel.
A listed print of Card of the Soul appears in 2017 Mega-Tin Mega Pack (MP17-EN107) at Common rarity.
Among markets shown on this page, the lowest listed snapshot for Card of the Soul is about $1.00 on eBay (prices change frequently).
