The government’s tendering process is all set to come under the goods and services tax (GST) umbrella after a tax ruling has said it constitutes supply of services.In a recent ruling Maharashtra Authority for Advance Ruling (AAR) said any tendering should attract GST on the processing fee and that 18% GST should apply wherever such forms are bought online or offline.Tax experts interpret this in two ways. While one view is that the tendering process should be exempt, the second one holds that tender processing fees do not specifically find mention in the exemption notification, hence should be taxable."This ruling is in line with an earlier ruling issued by Maharashtra AAR in the case regarding Navi Mumbai Municipal Corporation on online/ offline tendering and has rightly concluded the activities as supply of services,” said Harpreet Singh, partner, KPMG.