GST Exemption on Artificial Insemination Services for Livestock (Excluding Horses) Under Heading 9986, Effective July 27, 2018
Heading 9986 outlines a general exemption from GST, including CGST, UTGST, SGST, and IGST, for services related to artificial insemination of livestock, excluding horses. This exemption was introduced by notification no. 15/2018 - Integrated Tax (Rate) and became effective on July 27, 2018.