https://www.taxtmi.com/caselaws?id=383411 The Authority for Advance Ruling, Maharashtra, determined that both online and offline tendering are classified as Supply of Services. They are to be taxed under services heading 9997, which covers miscellaneous services. The classification was based on the definitions of goods and services under the CGST Act, with tendering falling under the definition of services. The Authority concluded that tendering does not fit into specific service categories but falls under the residual services heading. en-us Mon, 10 Jun 2019 00:00:00 +0530 Mon, 10 Mar 2025 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383411 The Authority for Advance Ruling, Maharashtra, determined that both online and offline tendering are classified as Supply of Services. They are to be taxed under services heading 9997, which covers miscellaneous services. The classification was based on the definitions of goods and services under the CGST Act, with tendering falling under the definition of services. The Authority concluded that tendering does not fit into specific service categories but falls under the residual services heading. Case-Laws GST Mon, 10 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383411