OIDAR services taxation requires overseas suppliers or intermediaries to register and remit integrated tax on supplies. OIDAR services are automated digital services whose place of supply is the recipient's location in India. If the recipient is a registered person, GST is payable under reverse charge; if the recipient is a non taxable online recipient, the overseas supplier must pay integrated tax. Intermediaries outside India are treated as suppliers unless they satisfy conditions on invoicing, payment, delivery and contract terms. Overseas suppliers must register under the Simplified Registration Scheme (Form GST REG 10) or appoint a representative in India and file FORM GSTR 5A for supplies to non taxable online recipients.