https://www.taxtmi.com/highlights?id=103966 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. en-us Sat, 19 Sep 2026 08:20:50 +0530 Sat, 19 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103966 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. Highlights GST Sat, 19 Sep 2026 08:20:50 +0530 https://www.taxtmi.com/highlights?id=103966