https://www.taxtmi.com/caselaws?id=409811 Online and offline tendering are treated as services because they involve intangible procurement-related processes rather than goods, and the proper residual classification is Heading 9997 under Chapter 99 as miscellaneous services. The ruling also states that tendering is not separately enumerated under a specific service heading, so it falls within services nowhere else specified. The Dental Council's registration-related activities do not qualify for the cited exemption notification because the services are not specifically covered in its table, and the corresponding registration fees remain taxable under GST. en-us Tue, 13 Jul 2021 00:00:00 +0530 Wed, 26 Mar 2025 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409811 Online and offline tendering are treated as services because they involve intangible procurement-related processes rather than goods, and the proper residual classification is Heading 9997 under Chapter 99 as miscellaneous services. The ruling also states that tendering is not separately enumerated under a specific service heading, so it falls within services nowhere else specified. The Dental Council's registration-related activities do not qualify for the cited exemption notification because the services are not specifically covered in its table, and the corresponding registration fees remain taxable under GST. Case-Laws GST Tue, 13 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409811