The government tendering decision is settled to follow the GST post to the statement of the tax ruling has stated it constitutes the supply of services.
In the past ruling, the GST must be applied upon the processing fees which is 18% and it is applicable whether doing it online or offline said Maharashtra Authority for Advance Ruling (AAR).
The tax experts disagreed in 2 ways by saying that the tendring process must be privileged and the second one holds that the tender processing fees do not determine the mentioned in the privileged notification thus it must be taxable.
“Harpreet Singh, partner, KPMG commented that 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 the supply of services,”
As from the current position on any tendering process that means purchasing of the tenders or the forms to apply for any government contract shall come beneath GST. Both online and offline tendering shall be acknowledged as the supply of service 
In GST model Law separate provisions have been prescribed to determine the time of supply of goods and services. Liability for GST (Goods and Services Tax) will. Read more.
There is the only difference between online/offline tendering is that in the case of the old, tender forms are sold online and for the concern of the latter the tender forms are sold as printed ways.
Forms are sold, obtained from the applicant, processed in both the cases finally post to the whole process of documentation and verification of the petitioner’s choice to execute the contract tenders are permitted to the specific individual to the elimination of others the ruling commented.
“Singh commented With this and other rulings on supplies made against fees, charges, etc. it becomes critical to appreciate that GST valuation rules specifically provide for duties, fees, and charges levied under other laws, to be included under GST,”
