https://www.taxtmi.com/article/detailed?id=16042 The statutory definition of OIDAR under Section 2(17) focuses on services delivered by information technology over the internet, covering advertising, cloud services, streaming, e-books, software, data provision, digital storage and online gaming; the Finance Act, 2023 removed the requirement of "essentially automated and involving minimal human intervention," expanding scope. Section 14 shifts IGST liability to foreign suppliers for non-taxable online recipients, with simplified registration; Section 13(12) deems recipient location where any two non-contradictory indicators (address, card issuance, billing address, IP, bank location, SIM country code, fixed line) point to the taxable territory. en-us Thu, 19 Mar 2026 09:01:55 +0530 Thu, 19 Mar 2026 09:01:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16042 The statutory definition of OIDAR under Section 2(17) focuses on services delivered by information technology over the internet, covering advertising, cloud services, streaming, e-books, software, data provision, digital storage and online gaming; the Finance Act, 2023 removed the requirement of "essentially automated and involving minimal human intervention," expanding scope. Section 14 shifts IGST liability to foreign suppliers for non-taxable online recipients, with simplified registration; Section 13(12) deems recipient location where any two non-contradictory indicators (address, card issuance, billing address, IP, bank location, SIM country code, fixed line) point to the taxable territory. Articles Goods and Services Tax - GST Thu, 19 Mar 2026 09:01:55 +0530 https://www.taxtmi.com/article/detailed?id=16042