Introduction Online Information and Database Access or Retrieval services, referred to in this article as “OIDAR services”, are taxed under a special scheme in the Integrated Goods and Services Tax Act, 2017, hereinafter referred to as the “IGST Act”. This scheme rests on three provisions. Section 2(17) defines what an OIDAR service is. Section 2(16)…
Introduction The Digital Personal Data Protection Act, 2023 (“DPDP Act”) borrows some of the European Union (“EU”)’s General Data Protection Regulation (“GDPR”)’s vocabulary a Data Fiduciary echoes a “controller,” a Data Principal echoes a “data subject” and the legal architecture behind those words is roughly the same. In several places the DPDP Act gives a…
From Status to Contract: The 2026 Shift in Global Labour Protections and Industrial Jurisprudence
- 2026-02-23
Introduction The framework governing industrial employment is undergoing a fundamental structural change. As we move through 2026, the traditional reliance on certified Standing Orders is being steadily replaced by individualized, private contracts. This transition signifies a deeper shift in the legal philosophy of the employer-employee relationship, a move away from state-mandated “status” toward private “contract.”…
