ONLINE INFORMATION DATABASE ACCESS AND RETRIEVAL (OIDAR) SERVICES IN GST WHAT IS OIDAR? Online information database access and retrieval services is a category of services provided through the medium of internet and received by the recipient online without having any physical interface with the supplier of such services. The IGST act defines OIDAR to mean […]
The introduction of the Goods and Services Tax (GST) in India was held as one of the most significant tax reforms in the country. It has ensured rationalization of the economy and reinforced mop-up, producing consistent convergence under the “One nation one tax” idea. Supply under GST has been defined under Section 7 of CGST […]
