https://www.taxtmi.com/caselaws?id=787487 Semen sorting, being an intermediate production process performed as job work on semen belonging to another registered person and supporting artificial insemination and rearing of animals, falls within support services to animal husbandry and therefore attracts the nil GST rate under the relevant notifications; outcome: exempt from GST. The service is classifiable under SAC 9986 as a specific support service for agriculture/animal husbandry rather than a residual entry; outcome: classify under SAC 9986. Because a specific heading applies, resort to a residual 'not elsewhere classified' entry is not warranted. en-us Tue, 03 Mar 2026 00:00:00 +0530 Fri, 06 Mar 2026 08:30:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787487 Semen sorting, being an intermediate production process performed as job work on semen belonging to another registered person and supporting artificial insemination and rearing of animals, falls within support services to animal husbandry and therefore attracts the nil GST rate under the relevant notifications; outcome: exempt from GST. The service is classifiable under SAC 9986 as a specific support service for agriculture/animal husbandry rather than a residual entry; outcome: classify under SAC 9986. Because a specific heading applies, resort to a residual 'not elsewhere classified' entry is not warranted. Case-Laws GST Tue, 03 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787487