https://www.taxtmi.com/caselaws?id=799324 Specialised laboratory-based sex sorting of bovine semen is classified under SAC 998349 as other technical and scientific services, rather than under SAC 9986 for support services to agriculture, forestry, fishing and animal husbandry. The intermediate-production-process coverage in Heading 9986 applies only to job work related to rearing life forms; laboratory separation of X- and Y-bearing sperm does not directly involve livestock rearing or animal-husbandry activities. Services under Heading 9983 are taxable at 18% GST and receive no exemption. The classification therefore treats semen sorting as a residuary technical and scientific service. en-us Thu, 06 Aug 2026 00:00:00 +0530 Sat, 19 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799324 Specialised laboratory-based sex sorting of bovine semen is classified under SAC 998349 as other technical and scientific services, rather than under SAC 9986 for support services to agriculture, forestry, fishing and animal husbandry. The intermediate-production-process coverage in Heading 9986 applies only to job work related to rearing life forms; laboratory separation of X- and Y-bearing sperm does not directly involve livestock rearing or animal-husbandry activities. Services under Heading 9983 are taxable at 18% GST and receive no exemption. The classification therefore treats semen sorting as a residuary technical and scientific service. Case-Laws GST Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799324