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    <title>To provide a level playing field to Indian service providers, the exemption given to service providers located in foreign territory but providing taxable online information and database access or retrieval [OIDAR] services including electronic services in India, is being withdrawn with effect from 1st December, 2016</title>
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    <description>Exemption for foreign providers of taxable OIDAR services supplied to persons in India is withdrawn, rendering cross-border B2C OIDAR and electronic services to Indian consumers taxable from 1 December 2016. A simplified online compliance framework accompanies the levy, including deemed registration on online application submission and streamlined online tax payment and return filing, with a detailed explanatory circular issued to address implementation issues.</description>
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      <description>Exemption for foreign providers of taxable OIDAR services supplied to persons in India is withdrawn, rendering cross-border B2C OIDAR and electronic services to Indian consumers taxable from 1 December 2016. A simplified online compliance framework accompanies the levy, including deemed registration on online application submission and streamlined online tax payment and return filing, with a detailed explanatory circular issued to address implementation issues.</description>
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