Classification of Supply — (1) Online tendering will be considered as Supply of Services; (2) 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; (3) Online Tendering should get taxed under services heading 9997; (4) Offline Tendering will be’ treated as supply of service under services heading 9997; (5) tendering will be covered under the residual Services Heading 9997. — Navi Mumbai Municipal Corporation, In Re…. [2019] 13 TAXLOK.COM 072 (AAR-Maharashtra)