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I've used a number of bags labeled Garden Soil for leveling and with amendments for transplanting native bare root plants. I have no idea how it compares with Earth soil.

This is a commercial name for an indeterminate mix of earth soil (maybe), sand, compost (maybe), shredded forest products, bark and who knows what else. There is no standard. What one company sells by this name may look and be quite different from that sold by another company.

I have been buying this from a local supplier for leveling, starting turf and filling holes to replace the native soil. I can tell it has some earth soil, some sand and some shredded forest products. I mix it with TAGRO (see from the City of Tacoma's municipal waste department.