Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Page of 4811
Press 'Enter' after typing page number.
6401 to 6420 of 96208 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Semen sex sorting services are classified as support services to animal husbandry and exempt from GST because the specialised laboratory processing of semen supplied by semen stations qualifies as job work and an intermediate production process in relation to rearing of animals; consequently the activity falls within Heading 9986 and benefits from the nil rate in Entry No. 24 to Notification No. 11/2017 CT(R). The prefatory rule favouring a specific description over a residual one means semen sorting cannot be classified under the general 'not elsewhere classified' entry (SAC 998399) when Heading 9986 specifically applies.
Semen sex sorting services are classified as support services to animal husbandry and exempt from GST because the specialised laboratory processing of semen supplied by semen stations qualifies as job work and an intermediate production process in relation to rearing of animals; consequently the activity falls within Heading 9986 and benefits from the nil rate in Entry No. 24 to Notification No. 11/2017 CT(R). The prefatory rule favouring a specific description over a residual one means semen sorting cannot be classified under the general 'not elsewhere classified' entry (SAC 998399) when Heading 9986 specifically applies.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
