Tendering Processes Classified as Supply of Services Under GST; Taxed Under Heading 9997 as Miscellaneous Services.

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....Classification of supply - Online tendering will be considered as Supply of Services. - 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. - Online Tendering / Offline Tendering should get taxed under services heading 9997. - tendering will be considered as ‘miscellaneous services including services nowhere else specified. - AAR....