Case LawAdvance Ruling No. GST-ARA-122/2018-19/B-68
Navi Mumbai Municipal Corporation ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- June 10, 2019
- Type:
- Advance Ruling
Subject
Online/Offline tendering will be considered as Supply of Services under SAC 9997 (Other Services)
Classification
Summary
Q. 1. Whether online tendering to be considered as Supply of Goods or Supply of Services. Ans: Online tendering will be considered as Supply of Services. Q 2. Whether offline tendering to be considered as Supply of Goods or Supply of Services. Ans: O…
Judgement
Brief Facts of Case The Applicant, M/s. Navi Mumbai Municipal Corporation, a Municipal Corporation is formed & governed by Bombay Provincial Municipal Corporation Act, 1949. There is no special statute for formation of any Municipal Corporation. The Corporation is headed by an IAS cadre person deputed by Govt. of Maharashtra. It caters to the civic services to the residents of city which are s…