Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
Profit-element taxation limits additions for unaccounted flat-sale receipts and grey-market purchases, while reliable search records support partial a...
Non-participating bidders cannot disturb concluded liquidation sales on speculative prejudice, while costs for such challenges must remain proportiona...
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.
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