https://www.taxtmi.com/caselaws?id=401201 The AAAR Karnataka held that Type-3 test administrative solutions qualify as Online Information and Database Retrieval (OIDAR) services despite human involvement in essay scoring. The Authority determined that human intervention in scoring essays constitutes "minimum human intervention" when viewed within the entire computer-based testing process. Referencing European Commission guidelines, the Authority concluded that automated essay scoring systems validated by human scorers satisfy OIDAR classification requirements. The service remains predominantly digital from registration through result delivery, making it subject to integrated tax on supplies to non-taxable online recipients in India, reversing the lower Authority's decision. en-us Fri, 13 Nov 2020 00:00:00 +0530 Fri, 28 Mar 2025 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401201 The AAAR Karnataka held that Type-3 test administrative solutions qualify as Online Information and Database Retrieval (OIDAR) services despite human involvement in essay scoring. The Authority determined that human intervention in scoring essays constitutes "minimum human intervention" when viewed within the entire computer-based testing process. Referencing European Commission guidelines, the Authority concluded that automated essay scoring systems validated by human scorers satisfy OIDAR classification requirements. The service remains predominantly digital from registration through result delivery, making it subject to integrated tax on supplies to non-taxable online recipients in India, reversing the lower Authority's decision. Case-Laws GST Fri, 13 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401201