9911796707
TMI Blog2021 (7) TMI 653X X X X Extracts X X X X X X X X Extracts X X X X ..... administrative services or specific Service. Q-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. 12/20/7-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. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the Same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression "GST Act' would mean CGST Act and MGST Act. 2. FACTS AND CONTENTION - AS PFR THE APPLICANT 2.1 The Dentists Act, 1948 regulates the profession of dentistry, whereas it is expedient to make provision for the regulation of the profession of dentistry and for that purp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red by sub-section (1) of section 32 of the Dentists Act, 1948. (XVI of 1948). The Government of Bombay constituted a Registration Tribunal consisting of three persons for the purpose of preparing the register of Dentists under the Act and to appoint the Registrar. Bombay Medical Council, as Registrar and Secretary of the said Tribunal. 2.8 The Maharashtra State Dental Council is constituted by an act of parliament "The Dentists Act. 1948 (XVI of 1948) with a view to regulate the dental profession and dental ethics thereto which came into existence in September 1951 in the State of Bombay. The Council elects from themselves the President. Vice-President and the members of the Executive Committee. The elected President and the Vice President are the Ex-Officio Chairman and Vice Chairman of the Executive Committee. The Executive Committee is the governing body of this Council, which deals with all procedural, financial and day-to-day activities and affairs of the Council. The Maharashtra State [Dental Council was also for maintaining uniform standards of dental profession in the State. 03. CONTENTION - AS PER THE CONCERNED OFFICER: The jurisdictional officer has not made any submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged. 5.3.5 Form the above it is clear that Online Tendering does not satisfy the definition of 'goods'. Further we find that the IGST Act has dfeined Online Information and Data Access or Retrieval Services to include different services, for the sake of better understanding we may now refer to Online Information and Data Access Services mentioned in Section 2(17) of the IGST Act which is reproduced as under:- "online information and database access or retrieval services" means services whose delivery is mediated by information technology over the internet or an electronic network and the nature of which renders their supply essentially automated and involving minimal human intervention and impossible to ensure in the absence of information technology and includes electronic services such as,- (i) advertising on the internet: (ii) providing cloud services: (iii) provision of e-books, movie, music, software and other intangibles through telecommunication ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r denomination, to another form, currency or denomination for which a separate consideration is charged. 5.4.4 From the above it is clear that Offline Tendering does not satisfy the definition of 'goods', in its entirety. The definition of 'services' as mentioned in the Business Dictionary: "Intangible products such as accounting, banking, cleaning, consultancy, education, insurance, expertise, medical treatment, or transportation". Sometimes services are difficult to identify because they are closely associated with a goods: such as the combination of a diagnosis with the administration of a medicine. No transfer of possession or ownership takes place when services are sold. Hence offline tendering, in our opinion will also be considered as rendering of services. 5.5 Question No. 3 Under which tariff head the Online Tendering should get taxed.. 5.5.1 The GST Tariff for services comprises of Chapter 99. Headings 9954 to 9999. It is seen that online tendering is not specifically mentioned in any of the Headings and therefore it is fell that the Appropriate Heading in this case would be Heading 9997 since the said heading Covers other services (washing, cleaning ...............: a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d from the levy of Goods and Service tax. 06. In view of the above discussions, we pass an order as follows: ORDER (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) NO.GST-ARA- 125/2019-20/B-30 Mumbai, dt. 13.07.2021 For reasons as discussed in the body of the order, the questions are answered thus 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 Supph 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 service ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
