GST Provisions on Online Information and Database Access or Retrieval (OIDAR) Services

Online information and database access or retrieval services” (OIDAR service) means “services whose delivery is mediated by information technology over the internet or an electronic network and the nature of which renders their supply essentially automated and involving minimal human intervention, and impossible to ensure in the absence of information technology and includes electronic services.”

For more understanding on the OIDAR Services and its related provisions under GST, Please refer the attached document: Oidar Services & its related provisions under GST


The information given as above is in summary form based on the relevant notifications issued under GST Law, CGST Rules and the IGST Act. While the information is believed to be accurate to the best of our knowledge, we do not make any representations or warranties, express or implied, as to the accuracy or completeness of this information. Reader should conduct and rely upon their own examination and analysis and are advised to seek their own professional advice. This note is not an offer, invitation, advice or solicitation of any kind. We accept no responsibility for any errors it may contain, whether caused by negligence or otherwise or for any loss, howsoever caused or sustained, by the person who relies upon it.

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