Exemption withdrawal for cross-border OIDAR services requires providers to register and pay service tax from the effective date. Providers of Cross Border B2C OIDAR services supplied online or electronically from a non-taxable territory to consumers in the taxable territory are required to obtain Service Tax registration and pay Service Tax from the announced effective date. Administrative oversight for these suppliers has been allocated to a specified Large Taxpayer Unit, registration is available via the designated electronic portal, and published contact points provide assistance for compliance.