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SGST Advance Ruling Authority

GST – Maharashtra AAR - Classification of online tendering / e-tendering and offline tendering - Whether online tendering and offline tendering for procurement of goods or services to be considered as supply of goods or supply of service – HELD – the activity of Online Tendering does not satisfy the definition of ‘goods’ - the provisions of e-tender, which is intangible has to be delivered through telecommunication network or internet. The intention of the legislature is to treat such activities as supply of services - In the case of offline tendering, the requirement for procurement of goods or services will be raised by manual process i.e. manual tender - the difference between online and offline tendering is only that in the case of the former, the tender forms are sold on line and in the case of the latter, the tender forms are sold as printed matter. In offline tendering too, there are intangible products and these services are difficult to be identified individually – while Offline Tendering does not satisfy the definition of ‘goods’ such services are difficult to identify because they are closely associated with goods – since no transfer of possession or ownership takes place when services are sold the offline tendering will also be considered as rendering of services - both online and offline services are classifiable under SAC 9997 and liable to 18% GST - 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 GST - Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 exempts the intra-State supply of services of description as specified in column (3) of the Table mentioned therein from payment of GST. The services, mentioned in the subject application, as rendered by the applicant does not specifically find mention in the said notification. Hence, the activities of the applicant are not exempted under the said notification and consequently, the receipt of the Registering Fees by the applicant is not exempted from the levy of GST
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