Whether sale of application forms and tender forms is a supply of goods or supply of services? Is GST leviable on same?

Reply—As per Advance ruling pronounced by AAR Maharashtra in matter of Navi mumbai municipal corporation dated 10.06.2019—

Online tendering will be considered as Supply of Services. 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. Online Tendering should get taxed under services heading 9997. Offline Tendering will be’ treated as supply of service under services heading 9997.