Soul Taker 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, Soul Taker is Unlimited.
YGOPRODeck lists Soul Taker for these formats: OCG GOAT, Duel Links, Common Charity, Edison, TCG, OCG, Master Duel.
A listed print of Soul Taker appears in Demo Deck 2015 (DEM2-EN016) at Common rarity.
Among markets shown on this page, the lowest listed snapshot for Soul Taker is about $0.02 on Cardmarket (prices change frequently).
