Tamil Nadu Authority for Advance Ruling 6 August 2026, Advance Ruling No. 51/ARA/2026 (1. Whether "Semen Sorting Services" would qualify as an exempt service under GST, similar to the exemption granted to semen doses?2. Can we classify "Semen Sorting Services" under SAC code 9986?3. In)

= AUTHORITY FOR ADVANCE RULING, TAMIL NADU No.207, 2nd FLOOR, PAPJM BUILDING, No.1, GREAMS ROAD, CHENNAI 600 006. ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 AND UNDER SECTION 98(4) OF THE TNGST ACT, 2017 Members present: Shri R.V. Pradhamesh Bhanu, I.R.S., Additional Commissioner/Member (CGST), Office of the Commissioner of GST and Central Excise, Audit I Commissionerate, Chennai 600 101.