In the matter of Maharashtra State Dental Councils, the Maharashtra Authority of Advance Ruling (AAR) ruled that 18% GST payable on Online and Offline tendering. 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 purpose to constitute the applicant to provide help, assistance and guidance for the benefit and welfare to the Dental Practitioner who were registered with this council. Complaints were also lodged about the unethical behavior, self-glorification, advertisement of the lay press etc. making the enquiry of the Dental Practitioners, against whom the complaints are lodged, as one of the important functions of the Maharashtra State Dental Council (the applicant). Applicant was not a profit making institution and the income 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. The applicant sought advance ruling in respect of various issues namely whether online tendering to be considered as Supply of Goods or Supply of Service. Whether offline tendering to be considered as Supply of Goods or Supply of Services; under which tariff head the Online Tendering and Offline Tendering should get taxed? Yet another issue raised was 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 Services tax. The AAR ruled that Online tendering will be considered as Supply of Services and 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. The AAR ruled that Online and Offline tendering are covered under services heading 9997. The AAR ruled that  activities conducted by the Maharashtra State Dental Council are the “Registration Activities and their related activities laid down in the Act” are not exempted under the Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017.