TMI Blog2021 (7) TMI 653X X X X Extracts X X X X X X X X Extracts X X X X ..... rmation and Data Access or Retrieval Services to include different services - In the present case at hand, it is found that the provisions of e-tender, which is intangible has to be delivered through telecommunication network or internet. Thus, the intention of the legislature is very clear, to treat such activities as supply of services. Whether offline tendering to be considered as Supply of Goods or Supply of Services? - HELD THAT:- 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 such as application, payment of fees, submission of bids. etc. These services are difficult to be identified individually. In both cases i.e offline and online tendering, forms are sold, collected from the applicant, processed and finally after the entire process of documentation, verification of the applicant s position to perform the contract, tenders are allotted to a particular person to the exclusion of others. In the process, processing fees and other deposits may also be collected from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he N/N. 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 Goods and Services tax? - HELD THAT:- N/N. 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 - 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 Goods and Service tax. - GST-ARA-125/2019-20/B-30 - - - Dated:- 13-7-2021 - SHRI RAJIV MAGOO, AND SHRI T.R. RAMNANI, MEMBER PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come earned by way of fees is used for the maintenance of this council and the income and expenditure is audited by the office of Chief Auditor, Local Fund Account, Maharashtra State. 2.4 The first and foremost function of the applicant is to give registration to Dental graduates. Preserving and pursuing Code of Ethics at all levels is also an important function of the applicant. Based on the above functions various complaints are lodged with the applicant, by aggrieved persons about negligence, misbehavior, extravagant charges, failure to give adequate Dental services, etc. 2.5 The fees payable under Chapter IV of the Dentists Act, 1948 shall be as follows, namely:- 73 The Fees payable under chapter IV of the Act shall be as follows, namely Sr.No. Provision Dentists Dental Hygienist Dental Mechanics 1 Rs. Rs. Rs. 2 For the first registration in the Register Under sections 34, 37. 38. 1500 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive 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 submissions. 04. HEARING 4.1 Preliminary hearing in the matter was held on 08.06.2021. The applicant was represented by Smt. Shilpa Parab. Registrar and Authorized Representative who requested for admission of their application. Jurisdictional Officer was absent. 4.2 The application was admitted and called for final hearing on 22.06.2021. The applicant was represented by Smt. Shilpa Parab. Registrar and Authorized Representative, who made oral and written submissions. Jurisdictional Officer was absent. 05. DISCUSSIONS AND FINDINGS: 5.1 We have perused the records on file and gone through the facts of the case and the submissions made by the applicant. 5.2 The first five questions raised by the applicant are in respect of online/offline tendering process. The applicant has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ogy 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 networks or internet; (iv) providing data or information, retrievable or otherwise, to any person in electronic form through a computer network; (v) online supplies of digital content (movies, television shows, music and the like); (vi) digital data storage; and (vii) online gaming 5.3.6 In the present case at hand, we find that the provisions of e-tender, which is intangible has to be delivered through telecommunication network or internet. Thus, the intention of the legislature is very clear, to treat such activities as supply of services. 5.4 Question No.2 :-Whether offline tendering to be considered as Supply of Goods or Supply of Services. 5.4.1 In the case of offline tendering, the requirement for procurement o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ...............: and other miscellaneous services Including Services nowhere else specified). Since Online Tendering as a service is not specified Anywhere, the same should get taxed under Service Heading 9997. 5.6.1 Question No. 4:- Under which tariff head the Online Tendering should get taxed. 5.6.2 As per the discussions made in respect of Q. No. 2 above, we have already found that the process of offline tendering is also a supply of services. The GST Tariff for services comprises of Chapter 99 Headings 9954 to 9999. It is seen that offline tendering is not specifically mentioned in any of the Headings and therefore it is felt that the appropriate Heading in this case would be Heading 9997 since the said heading covers o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 services or specific Service? Answer :- In view of the discussions made above tendering will be considered as miscellaneous services including services nowhere else specified. Question 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. 12/2017-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 Goods and Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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