Jiva Sciences Private Limited ., In re
Date: March 2, 2026
Subject Matter
Semen Sorting Services Qualify as Exempt Services Under GST as Support to Animal Husbandry
Summary
The Authority for Advance Ruling allowed the application, holding that "Semen Sorting Services" are exempt from Goods and Services Tax (GST). The services are classified under SAC 9986 as support services for animal husbandry and qualify as an interm…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT Brief facts: M/s. JIVA SCIENCES PRIVATE LIMITED, 201, Kailash Complex, Kosamba Road, Tarsadi Mangrol, Kosamba, Surat, Gujarat- 394120 [for short —`applicant’] is registered under GST and their GSTIN is 24AADCJ5419J1ZK. The business activity of the applicant is separating X & Y chromosomes bearing sperm cells from Bovine Semen with…