There is an 18% GST is to be furnished on online and offline business said Maharashtra Authority of Advance Ruling (AAR)
The dentist’s act 1948 controls the profession of dentistry in which it is convenient to build the act for the direction of the field of dentistry furthermore towards that form the petitioner Maharashtra State Dental official to offer the assistance seeking to get advantage and benefit to the person who practices dental and was enrolled through this officials.
Complaints get filed for rude way, self-glorification, a notice of the lay press, and more. which builds the inquiry of the dental practitioners towards whom the complaints get filed, as it is the essential specifications of Maharashtra State Dental Council (the petitioner). The petitioner is not the profit-building institution and the income obtained through the way of fees is to be utilized for the maintenance of these officials and the income and the expense are being audited through the chief auditor. Town fund account. Maharashtra states.
The petitioner seeks the advance ruling towards several problems such as
Whether online tendering to be recognized as Supply of Goods and Services 
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. Whether offline businesses are to be acknowledged as Supply of Goods or Supply of Services; beneath which charge head the Online and Offline business must be taxable.
Yet another problem that arises is if the activities initiated through the Maharashtra State Dental officials are the “Registration Activities and their related activities laid down in the Act privileged beneath the notification No. 12/2017-Central Tax (Rate) on 28.06.2017” as changed. Beneath rule 73 of the Bombay, dentist rules 1951 enrollment fees have been furnished through the concerned Practitioners to the Council is privileged from the duty of Goods and Services tax.
The 2 judges namely Rajiv Mangoo and T.R. Ramnani held that the online tendering shall be recognized as the supply of services and offline tendering in its whole engaged, payment of tender fees sale of form, and the submission of bids, etc. shall be acknowledged as the supply of services. Authority for Advance Ruling (AAR) 
Get to know about AAR (Authority for Advance Rulings) under GST India along with its mechanism. Also, we have described its objectives, powers, orders, etc held that the online and offline tendering shall come beneath the services heading 9997.
AAR held that the activities formed through the Maharashtra State Dental official are the “Registration Activities and their related activities laid down in the Act shall not be privileged beneath the notification No. 12/2017-Central Tax (Rate) on June 28, 2017”
