Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Modified returns after business reorganisation must be assessed within pending proceedings, barring parallel scrutiny and consequential transfer prici...
Bovine semen sorting, a laboratory process separating X-bearing and Y-bearing sperm cells, is a value-addition, testing and separation service performed on biological material. It neither constitutes nor directly supports livestock rearing, feeding, breeding management or animal husbandry, and is not an intermediate production process by way of job work relating to rearing of animals. In the absence of a specific scientific and technical service entry, it falls within SAC 998349 as other technical and scientific services, attracting GST at 18% without exemption.
Bovine semen sorting, a laboratory process separating X-bearing and Y-bearing sperm cells, is a value-addition, testing and separation service performed on biological material. It neither constitutes nor directly supports livestock rearing, feeding, breeding management or animal husbandry, and is not an intermediate production process by way of job work relating to rearing of animals. In the absence of a specific scientific and technical service entry, it falls within SAC 998349 as other technical and scientific services, attracting GST at 18% without exemption.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
