Gujarat AAR Holds Semen Sorting Services Exempt from GST and Classifiable Under SAC 9986 as Animal Husbandry Support Services
The Gujarat Authority for Advance Ruling (AAR) has ruled that semen sorting services provided for bovine artificial insemination are exempt from GST. The AAR clarified that such services fall under SAC 9986 as support services to animal husbandry, rejecting the Department’s contention that they should be classified as technical services under SAC 998399.
