GST exemption for semen including frozen semen secures tax-free status for specified reproductive goods under scheduled provisions. Exemption from GST applies to semen including frozen semen classified as goods under the relevant tax schedules, so that supply of these specified reproductive biological materials is treated as tax-exempt for the prescribed exemption period under the schedules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption for semen including frozen semen secures tax-free status for specified reproductive goods under scheduled provisions.
Exemption from GST applies to semen including frozen semen classified as goods under the relevant tax schedules, so that supply of these specified reproductive biological materials is treated as tax-exempt for the prescribed exemption period under the schedules.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.