Withdrawal of exemption from service tax on cross border B2C OIDAR services provided online/electronically from a non-taxable territory to consumers in taxable territory in India-reg.
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Taxation of cross-border OIDAR services: non-resident suppliers or liable intermediaries must collect and remit service tax. Cross-border OIDAR services supplied from non-taxable territory to non-assesse online recipients in India are taxable from 1 December 2016: PoPSR amendments make the place of provision the recipient's location for OIDAR, redefining OIDAR and removing prior exceptions. Non-resident suppliers (or appointed Indian agents) must register, collect and remit service tax on supplies to non-assesse recipients under forward charge; cross-border B2B OIDAR supplies remain subject to reverse charge. Intermediary/deeming rules and indicia to determine recipient location are provided, with LTU Bengaluru as administrative authority.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Taxation of cross-border OIDAR services: non-resident suppliers or liable intermediaries must collect and remit service tax.
Cross-border OIDAR services supplied from non-taxable territory to non-assesse online recipients in India are taxable from 1 December 2016: PoPSR amendments make the place of provision the recipient's location for OIDAR, redefining OIDAR and removing prior exceptions. Non-resident suppliers (or appointed Indian agents) must register, collect and remit service tax on supplies to non-assesse recipients under forward charge; cross-border B2B OIDAR supplies remain subject to reverse charge. Intermediary/deeming rules and indicia to determine recipient location are provided, with LTU Bengaluru as administrative authority.
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