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A. GSTN
(a) GSTN has issued Advisory dated 19.09.2026 informing about the mandatory implementation of emSigner version 3.3 for the purpose of signing on the GST portal.
(b) GSTN has issued Advisory dated 01.10.2026 informing about facility of Multi-State Registration on the GST Common Portal effective 1st October 2026.
B. ADVANCE RULINGS
36. Jiva Sciences Private Limited (AAR Order No. 51/ARA/2026 dt. 06.08.2026) (TN)
Classification– “Semen sorting services”, being a technology-based laboratory service, is classifiable under the residuary entry SAC 998349, being “Other technical and scientific services nowhere else specified”, liable to tax rate of 18%.
FACTS
The facts are that the applicant, which is under administrative control of the State, is engaged in the business of separating X & Y chromosomes bearing cells from Bovine Semen with technology intervention. They render these services to certain semen stations, who are legal entities managing farms that have bulls, and produce semen straws which are used by veterinarian doctors for artificial insemination. The semen stations have Semen Pro
