https://www.taxtmi.com/article/detailed?id=7374 OIDAR services are defined as automated, IT mediated electronic services and, under amended rules, the place of provision is the recipient's location. Cross border OIDAR supplies received in the taxable territory are taxable: supplies to non assessee online recipients are taxable on the foreign supplier, while supplies to taxable persons are subject to the reverse charge mechanism. Non resident providers must register (or appoint an authorized agent), comply with return filing and payment obligations, and cannot claim threshold exemption for these supplies. en-us Tue, 18 Apr 2017 06:57:36 +0530 Tue, 18 Apr 2017 06:57:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7374 OIDAR services are defined as automated, IT mediated electronic services and, under amended rules, the place of provision is the recipient's location. Cross border OIDAR supplies received in the taxable territory are taxable: supplies to non assessee online recipients are taxable on the foreign supplier, while supplies to taxable persons are subject to the reverse charge mechanism. Non resident providers must register (or appoint an authorized agent), comply with return filing and payment obligations, and cannot claim threshold exemption for these supplies. Articles Service Tax Tue, 18 Apr 2017 06:57:36 +0530 https://www.taxtmi.com/article/detailed?id=7374