Introduction Online Information and Database Access or Retrieval services, hereinafter referred to as “OIDAR services”, have been taxed in India when supplied by overseas providers since 01.12.2026. The tax was first levied as service tax under the Finance Act, 1994 and the Service Tax Rules, 1994. From 01.07.2017, it has been levied as integrated tax…
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)…
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