Goods and Services Tax : This case explains how foreign digital services like hosting fall under OIDAR and become taxable imports under GST. It highlights ...
Goods and Services Tax : Article explores significance of ownership of data in determining whether a particular transaction amounts to provision of Online ...
Goods and Services Tax : Explore the recent GST changes for OIDAR services, their impact on providers and users, compliance challenges, and the expanding s...
Goods and Services Tax : Explore the world of Online Information Database Access and Retrieval (OIDAR) services under India's GST Act. Learn about definiti...
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...
Goods and Services Tax : DGGI investigates 642 offshore entities in online gaming; no reciprocal info-sharing with foreign governments yet....
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...
Goods and Services Tax : Learn about recent GST amendments requiring online money gaming providers outside taxable territories to register in India and pay...
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...
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...
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...
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...
Goods and Services Tax : Learn about recent GST amendments requiring online money gaming providers outside taxable territories to register in India and pay...
Get the latest updates from the 50th GST Council Meeting, including new rules for e-commerce operators, GST registration, physical verification, bank details, and more. Stay informed with the changes effective from October 2023.
Learn about OIDAR services and their impact on the Goods and Services Tax (GST) in India. Discover the GST registration process for OIDAR service providers based in India and those located outside the country
Service tax under the category of OIDAR, therefore, cannot be levied upon a user merely because he receives a code for getting a printout of the ticket from the cinema hall.
A. FAQs on Filing for Registration by provider of OIDAR (Online Information and Data Base Access or Retrieval Services) / FAQ’s and Manual on Non-Resident Online Services Provider Q.1 What are OIDAR Services? Ans: Online information and database access or retrieval services means services provided by the means of Information Technology, over internet or electronic […]
What is OIDAR? Online Information Database Access and Retrieval services (hereinafter referred to as OIDAR) 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. E.g. downloading of an e-book online for a payment would amount to […]
The growing digital economy has caused an explosion in indirect taxes rules around the globe and this has created both complexity and opportunity. The Asia Pacific (Asia Pac) region is no exception to this phenomenon. Very soon the number of countries with electronically supplied services (ESS) (or remote services) rules will exceed 100 and this […]
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 […]
