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of <h1>2023-2024 Budget Redefines OIDAR Services, Removes Automation Requirement; Aligns with Rule 2(ccd) of Service Tax Rules</h1> Online information and database access or retrieval services (OIDAR) under the GST framework are defined as services delivered through information technology over the internet or an electronic network. These services are typically automated with minimal human intervention and include activities such as online advertising, cloud services, digital content provision, data storage, and online gaming. Amendments in the 2023-2024 budget have revised the definition, removing the requirement for automation and minimal human intervention. Services not considered OIDAR include internet-based sales, telecommunication services, and remote software repair. The definition aligns with Rule 2(ccd) of the Service Tax rules, 1994.
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