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OIDAR Services

Latest Articles


GST on Hosting Services: OIDAR Classification, RCM Liability & Latest Judgments

Goods and Services Tax : This case explains how foreign digital services like hosting fall under OIDAR and become taxable imports under GST. It highlights ...

May 5, 2026 930 Views 0 comment Print

Data Ownership: The Decisive Factor in OIDAR Taxability

Goods and Services Tax : Article explores significance of ownership of data in determining whether a particular transaction amounts to provision of Online ...

July 27, 2025 1578 Views 0 comment Print

OIDAR Services and its Taxability

Goods and Services Tax : Explore the recent GST changes for OIDAR services, their impact on providers and users, compliance challenges, and the expanding s...

November 10, 2023 12054 Views 1 comment Print

OIDAR Services under GST Act

Goods and Services Tax : Explore the world of Online Information Database Access and Retrieval (OIDAR) services under India's GST Act. Learn about definiti...

October 12, 2023 14928 Views 1 comment Print

GST on OIDAR Services by Foreign Firms to Individuals & Govt from Oct 1, 2023

Goods and Services Tax : Starting October 1, 2023, foreign OIDAR service providers will be liable to pay GST on services provided to individuals and govern...

October 2, 2023 15333 Views 3 comments Print


Latest News


Govt to block Website of Non-Cooperative Offshore Gaming Entities under IGST

Goods and Services Tax : DGGI investigates 642 offshore entities in online gaming; no reciprocal info-sharing with foreign governments yet....

December 17, 2024 816 Views 0 comment Print

GSTN issued advisory related to changes in GSTR-5A

Goods and Services Tax : Stay updated on latest GSTR-5A changes with Notification 51/2023. Learn about Table 5B, B2B supply reporting, and how it affects O...

October 27, 2023 2382 Views 0 comment Print

Advisory on GST Registration & Return for Online Money Gaming Providers

Goods and Services Tax : Learn about recent GST amendments requiring online money gaming providers outside taxable territories to register in India and pay...

October 17, 2023 4635 Views 0 comment Print


Latest Judiciary


SC diects GST Council to Track GST on Foreign OIDAR Services

Goods and Services Tax : Supreme Court directs a petitioner to approach the GST Council regarding a mechanism to track and verify GST compliance by foreign...

September 1, 2025 726 Views 0 comment Print

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

Goods and Services Tax : Globolive 3D Private Limited Vs Union of India (Bombay High Court) Introduction: The Bombay High Court recently delved into a sign...

August 31, 2023 1182 Views 0 comment Print

No Service tax under OIDAR merely because user receives a code for getting print of ticket from cinema hall

Income Tax : Service tax under the category of OIDAR, therefore, cannot be levied upon a user merely because he receives a code for getting a p...

July 5, 2021 2175 Views 0 comment Print


Latest Notifications


GSTN issued advisory related to changes in GSTR-5A

Goods and Services Tax : Stay updated on latest GSTR-5A changes with Notification 51/2023. Learn about Table 5B, B2B supply reporting, and how it affects O...

October 27, 2023 2382 Views 0 comment Print

Advisory on GST Registration & Return for Online Money Gaming Providers

Goods and Services Tax : Learn about recent GST amendments requiring online money gaming providers outside taxable territories to register in India and pay...

October 17, 2023 4635 Views 0 comment Print


Latest Posts in OIDAR Services

GST on Hosting Services: OIDAR Classification, RCM Liability & Latest Judgments

May 5, 2026 930 Views 0 comment Print

This case explains how foreign digital services like hosting fall under OIDAR and become taxable imports under GST. It highlights compliance through Reverse Charge Mechanism and ITC eligibility for registered businesses.

SC diects GST Council to Track GST on Foreign OIDAR Services

September 1, 2025 726 Views 0 comment Print

Supreme Court directs a petitioner to approach the GST Council regarding a mechanism to track and verify GST compliance by foreign OIDAR service providers.

Data Ownership: The Decisive Factor in OIDAR Taxability

July 27, 2025 1578 Views 0 comment Print

Article explores significance of ownership of data in determining whether a particular transaction amounts to provision of Online Information and Database Access or Retrieval (OIDAR) services under Indian indirect tax law.

Govt to block Website of Non-Cooperative Offshore Gaming Entities under IGST

December 17, 2024 816 Views 0 comment Print

DGGI investigates 642 offshore entities in online gaming; no reciprocal info-sharing with foreign governments yet.

OIDAR Services and its Taxability

November 10, 2023 12054 Views 1 comment Print

Explore the recent GST changes for OIDAR services, their impact on providers and users, compliance challenges, and the expanding scope of GST in 2023

GSTN issued advisory related to changes in GSTR-5A

October 27, 2023 2382 Views 0 comment Print

Stay updated on latest GSTR-5A changes with Notification 51/2023. Learn about Table 5B, B2B supply reporting, and how it affects OIDARs. Get insights from Team GSTN.

Advisory on GST Registration & Return for Online Money Gaming Providers

October 17, 2023 4635 Views 0 comment Print

Learn about recent GST amendments requiring online money gaming providers outside taxable territories to register in India and pay taxes on such supplies.

OIDAR Services under GST Act

October 12, 2023 14928 Views 1 comment Print

Explore the world of Online Information Database Access and Retrieval (OIDAR) services under India’s GST Act. Learn about definitions, taxation, and key implications.

GST on OIDAR Services by Foreign Firms to Individuals & Govt from Oct 1, 2023

October 2, 2023 15333 Views 3 comments Print

Starting October 1, 2023, foreign OIDAR service providers will be liable to pay GST on services provided to individuals and government entities in India, regardless of usage.

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

August 31, 2023 1182 Views 0 comment Print

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 […]

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