https://www.taxtmi.com/caselaws?id=387388 The ruling confirms that the applicant must charge GST on the supply of OIDAR services to unregistered persons in India if the services are used for purposes other than commerce, industry, business, or profession. However, the applicant is not required to charge GST on the supply of OIDAR services to Government, Local Authority, Governmental Authority, and individuals if they are registered under GST, as the liability to pay tax rests on the recipient through reverse charge mechanism. The ruling emphasizes the importance of obtaining written confirmation from recipients to determine the purpose of OIDAR services used and to ensure compliance with GST provisions. en-us Mon, 23 Sep 2019 00:00:00 +0530 Mon, 23 Mar 2020 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387388 The ruling confirms that the applicant must charge GST on the supply of OIDAR services to unregistered persons in India if the services are used for purposes other than commerce, industry, business, or profession. However, the applicant is not required to charge GST on the supply of OIDAR services to Government, Local Authority, Governmental Authority, and individuals if they are registered under GST, as the liability to pay tax rests on the recipient through reverse charge mechanism. The ruling emphasizes the importance of obtaining written confirmation from recipients to determine the purpose of OIDAR services used and to ensure compliance with GST provisions. Case-Laws GST Mon, 23 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387388