In re Maharashtra State Dental Council (GST AAR Maharashtra)
Question 1:- Whether online tending to be considered as Supply of Goods or Supply of Service?
Answer:- Online tendering will be considered as Supply of Services.
Question 2:– Whether offline tendering to be considered as Supply of Goods or Supply of services?
Answer:- 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.
Question 3:- Under which tariff head the Online rendering should get taxed?
Answer:- Online Tendering should get taxed under services heading 9997.
Question 4:– Under which tariff head the Offline Tendering should get taxed?
Answer:- Offline Tendering should get taxed under services heading 9997.
Question 5:- If tendering is service then whether it will be considered as administrative services or specific Service?
Answer:- In view of the discussions made above tendering will be considered as ‘miscellaneous services including services nowhere else specified.
Question 6:- 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.
Answer:- Answer is in the negative.
