TaxTMI 
TaxTMI 
Online Information Data Base Access and Retrieval (OIDAR) Services in GST
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....d by information technology over the internet or an electronic network and the nature of which renders their supply essentially automated and involving minimal human intervention and impossible to ensure in the absence of information technology and includes electronic services such as, -- (i) advertising on the internet; (ii) providing cloud services; (iii) provision of e-books, movie, music, software and other intangibles through telecommunication networks or internet; (iv) providing data or information, retrievable or otherwise, to any person in electronic form through a computer network; (v) online supplies of digital content (movies, television shows, music and the like); (vi) digital data storage; and (vii) online gaming; WHY O....
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....e India and the transaction would be amenable to tax. WHO WILL BE RESPONSIBLE FOR PAYING THE TAX? In cases where the supplier of such service is located outside India and the recipient is a business entity (registered person) located in India, the reverse charge mechanism would get triggered and the recipient in India who is a registered entity under GST will be liable to pay GST under reverse charge and undertake necessary compliances. So far so good. Now what happens if the supplier is located outside India and the recipient in India is an individual consumer. In such cases also the place of supply would be India and the transaction is amenable to levy of GST, but the problem would be, how such tax would be collected. It would be impra....
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....s. HOW WOULD THE ENTITY LOCATED OUTSIDE INDIA COMPLY WITH THE RESPONSIBILITIES ENTRUSTED UNDER GST? The supplier (or intermediary) of online information and database access or retrieval services shall, for payment of integrated tax, take a single registration under the Simplified Registration Scheme in Form GST REG-10. The supplier shall take registration at Principal Commissioner of Central Tax, Bengaluru West who has been the designated for grant registration in such cases. In case there is a person in the taxable territory (India) representing such overseas supplier in the taxable territory for any purpose, such person (representative in India) shall get registered and pay integrated tax on behalf of the supplier: In case the oversea....
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....y emailed by provider Yes No No Pdf document automatically emailed by provider' s system Yes Yes Yes Pdf document automatically downloaded from site Yes Yes Yes Stock photographs available for automatic download Yes Yes Yes Online course consisting of pre-recorded videos and downloadable pdfs Yes Yes Yes Online course consisting of pre-recorded videos and downloadable pdfs plus support from a live tutor Yes No No Individually commissioned content sent in digital form e.g., photographs, reports, medical results Yes No No Indicative List of OIDAR Services 1. Website supply, web-hosting, distance maintenance of programmes and equipment; (a) Website hosting and webpage hosting; (b) automated, online and distance m....
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....f chance and gambling games, and of political, cultural, artistic, sporting, scientific and entertainment broadcasts and events; (a) Accessing or downloading of music on to computers and mobile phones; (b) accessing or downloading of jingles, excerpts, ringtones, or other sounds; (c) accessing or downloading of films; (d) downloading of games on to computers and mobile phones; (e) accessing automated online games which are dependent on the Internet, or other similar electronic networks, where players are geographically remote from one another. (5) Supply of distance teaching. (a) Automated distance teaching dependent on the Internet or similar electronic network to function and the supply of which requires limited or no human interve....