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of <h1>Place of Supply for OIDAR Services Under Section 13(12) IGST Act: Key Criteria for Taxable Territory</h1> The determination of the place of supply for Online Information and Database Access or Retrieval Services (OIDAR) under Section 13(12) of the IGST Act 2017 involves identifying whether the recipient is in a taxable territory. This is established if any two of the following conditions are met: the recipient's address, payment card issuance, billing address, IP address, bank location, SIM card country code, or fixed landline location are in the taxable territory. This ensures that either the supplier or recipient is located outside India, and the services are taxed accordingly.
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