Online tendering will be considered as Supply of Services and should get taxed under services heading 9997. Offline tendering in its entirety involving sale of form, payment of tender fees and submission of bids etc. will be considered as Supply of Services and should get taxed under services heading 9997.
Authority for Advance Ruling – Online tendering and offline tendering – The applicant sought an Advance Ruling as to whether online tendering to be considered as Supply of Goods or Supply of Service; whether offline tendering to be considered as Supply of Goods or Supply of Services; under which tariff head the Online Tendering should get taxed; under which tariff head the Offline Tendering should get taxed; if tendering is service then whether it will be considered as administrative services or specific Service; whether the activities conducted by the Maharashtra state dental council are the “Registration Activities and their related activities laid down in the Act” exempted under the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 as amended and consequently, the receipt of the Registering Fees paid under Rule 73 of the Bombay Dentists Rules, 1951 by the Prospective Dental Practitioners to the Council is exempted from the levy of Goods and Services tax.
Held that:- The Hon’ble Authority for Advance Ruling held that online tendering will be considered as Supply of Services. Offline tendering in its entirety involving sale of form, payment of tender fees and submission of bids etc. will be considered as Supply of Services. Online Tendering should get taxed under services heading 9997. Offline Tendering should get taxed under services heading 9997.Tendering will be considered as ‘miscellaneous services including services nowhere else specified. The receipt of the Registering Fees by the applicant is not exempted from the levy of Goods and Service tax.
Online tendering will be considered as Supply of Services and should get taxed under services heading 9997. Offline tendering in its entirety involving sale of form, payment of tender fees and submission of bids etc. will be considered as Supply of Services and should get taxed under services heading 9997.
Authority for Advance Ruling – Online tendering and offline tendering – The applicant sought an Advance Ruling as to whether online tendering to be considered as Supply of Goods or Supply of Service; whether offline tendering to be considered as Supply of Goods or Supply of Services; under which tariff head the Online Tendering should get taxed; under which tariff head the Offline Tendering should get taxed; if tendering is service then whether it will be considered as administrative services or specific Service; whether the activities conducted by the Maharashtra state dental council are the “Registration Activities and their related activities laid down in the Act” exempted under the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 as amended and consequently, the receipt of the Registering Fees paid under Rule 73 of the Bombay Dentists Rules, 1951 by the Prospective Dental Practitioners to the Council is exempted from the levy of Goods and Services tax.
Held that:- The Hon’ble Authority for Advance Ruling held that online tendering will be considered as Supply of Services. Offline tendering in its entirety involving sale of form, payment of tender fees and submission of bids etc. will be considered as Supply of Services. Online Tendering should get taxed under services heading 9997. Offline Tendering should get taxed under services heading 9997.Tendering will be considered as ‘miscellaneous services including services nowhere else specified. The receipt of the Registering Fees by the applicant is not exempted from the levy of Goods and Service tax.