Semen Sorting Services Exempt as Job Work Supporting Animal Husbandry: GST AAR Gujrat

In re Jiva Sciences Private Limited (GST AAR Gujrat) The present matter concerns an advance ruling sought by a GST-registered entity engaged in providing semen sorting services for bovine cattle. The applicant operates a specialized laboratory within the premises of Semen Stations where raw semen collected from bulls is processed using proprietary technology to separate X and Y chromosome-bearing sperm cells. After processing, the sorted semen is returned to the Semen Stations, which undertake further processing, packaging, and distribution of semen doses used for artificial insemination. The ...