Case of Jiva Sciences Private Limited, AAR Gujarat Ruling Dated 3rd March 2026. The company uses proprietary technology to separate X and Y chromosome-bearing sperm cells from raw bovine semen provided by semen stations. Thus, it provides advanced technology interventions for producing “sorted semen” doses, that ensure a higher probability of female offspring. The AAR ruled that this process constitutes a service supporting animal husbandry, and is exempt from GST