https://www.taxtmi.com/caselaws?id=395807 AAR Karnataka ruled on taxability of online testing services provided by foreign supplier to Indian recipients. Type 2 self-administered tests qualified as OIDAR services but were exempt from IGST when supplied to non-taxable online recipients. Type 3 tests with multiple choice and essay components did not qualify as OIDAR services and were exempt under Notification 09/2017-IGST covering services from non-taxable territories to governmental authorities and individuals for non-commercial purposes. en-us Fri, 22 May 2020 00:00:00 +0530 Fri, 28 Mar 2025 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395807 AAR Karnataka ruled on taxability of online testing services provided by foreign supplier to Indian recipients. Type 2 self-administered tests qualified as OIDAR services but were exempt from IGST when supplied to non-taxable online recipients. Type 3 tests with multiple choice and essay components did not qualify as OIDAR services and were exempt under Notification 09/2017-IGST covering services from non-taxable territories to governmental authorities and individuals for non-commercial purposes. Case-Laws GST Fri, 22 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395807