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        Case ID :
        GST

        Classification of services - Online Information and Database...

        AAAR Overturns Lower Ruling: Type-3 Test Services Classified as OIDAR Due to Minimal Human Intervention.

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                          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.
                                Classification of services - Online Information and Database Retrieval Services - Type-3 test administrative solution offered by the Respondent Company to its clients in India - When the Type-3 computer-based test is viewed as a whole, the scoring done by the human scorer is to be regarded as being within the realm of minimum human intervention. As such the ingredient of ‘minimum human intervention’ required to classify the service as OIDAR is also satisfied. - The decision of the lower Authority that the Type-3 test is not an OIDAR service, cannot be accepted - AAAR
                                Note: It is a system-generated summary and is for quick reference only.
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