Section 2(17) of IGST Act: Meaning of “OIDAR Services”

Definition of the term “Online Information and Database Access or Retrieval (OIDAR) Services” under the Integrated Goods and Services Tax (IGST) Act, 2017

As per Section 2(17) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, the term “online information and database access or retrieval (OIDAR) services” 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 such as,—

(i) advertising on the internet;

(ii) providing cloud services;

(iii) provision of e-books, movie, music, software and other intangibles through telecommunication networks or internet;

(iv) providing data or information, retrievable or otherwise, to any person in electronic form through a computer network;

(v) online supplies of digital content (movies, television shows, music and the like);

(vi) digital data storage; and

(vii) online gaming.

Related Posts:

IGST Registration Authority (OIDAR Services): IGST Notification No. 2/2017

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