Online information and database access or retrieval services definition expanded-removal of automation requirement alters GST classification of digital services. Online information and database access or retrieval services are electronically delivered services over the internet, covering offerings like internet advertising, cloud services, digital content (e books, movies, music, software), digital data storage and online gaming. The definition historically required supplies to be essentially automated with minimal human intervention; a recent amendment removed that requirement, widening the definition for GST purposes. Explicit exclusions include sale of goods online, internet telecommunication services, professional services rendered via the internet, remote repair of software/hardware, and internet backbone or access services.
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Online information and database access or retrieval services definition expanded-removal of automation requirement alters GST classification of digital services.
Online information and database access or retrieval services are electronically delivered services over the internet, covering offerings like internet advertising, cloud services, digital content (e books, movies, music, software), digital data storage and online gaming. The definition historically required supplies to be essentially automated with minimal human intervention; a recent amendment removed that requirement, widening the definition for GST purposes. Explicit exclusions include sale of goods online, internet telecommunication services, professional services rendered via the internet, remote repair of software/hardware, and internet backbone or access services.
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