https://www.taxtmi.com/forum/issue?id=121031 Commission-based online freelance marketplace services require classification by reference to the distinct digital platform service supplied to freelancers. The service may be characterised as OIDAR where it is delivered through an electronic network and cannot be ensured without information technology, notwithstanding its role in facilitating freelance contracts. A competing characterisation is intermediary service, making the exact nature of the facilitation decisive for place-of-supply treatment. The discussion records differing views on OIDAR treatment, registration, reverse charge and tax collection, without identified clarification specifically concerning such platforms under the amended OIDAR definition. en-us Fri, 17 Jul 2026 22:24:58 +0530 Sun, 19 Jul 2026 12:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121031 Commission-based online freelance marketplace services require classification by reference to the distinct digital platform service supplied to freelancers. The service may be characterised as OIDAR where it is delivered through an electronic network and cannot be ensured without information technology, notwithstanding its role in facilitating freelance contracts. A competing characterisation is intermediary service, making the exact nature of the facilitation decisive for place-of-supply treatment. The discussion records differing views on OIDAR treatment, registration, reverse charge and tax collection, without identified clarification specifically concerning such platforms under the amended OIDAR definition. Discussion-Forum GST Fri, 17 Jul 2026 22:24:58 +0530 https://www.taxtmi.com/forum/issue?id=121031