Satellite derived 3D model services – OIDAR or Export of Services?

Globolive 3D Private Limited Vs Union of India (Bombay High Court)

Introduction: The Bombay High Court recently delved into a significant issue concerning the nature of Satellite derived 3D model services. The core matter revolved around whether such services should be categorized as Online Information Database Access or Retrieval (OIDAR) services or considered as an export of services under the IGST Act.

Background: Globolive 3D Private Limited approached the Bombay High Court challenging an order from the appellate authority. This order had declined their refund application for the tax they had previously paid.

Key Question: The principal question was whether the services provided by Globolive 3D – specifically, Satellite derived 3D model services – fall within the “export of services” as described under Section 2(6) of the IGST Act or are they to be classified as OIDAR as per Section 2(17) of the IGST Act.

Detailed Analysis:

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