Online information and database access or retrieval services (OIDAR)

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....ir supply [See Note]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....

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....ion Guide define the "Online information and database access or retrieval services" under the para 5.9.5 "Online information and database access or retrieval services" are services in relation to online information and database access or retrieval or both, in electronic form through computer network, in any manner. Thus, these services are essentially delivered over the intern....

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....tion and database access or retrieval services":- (i) Sale or purchase of goods, articles etc. over the internet; (ii) Telecommunication services provided over the internet, including fax, telephony, audio conferencing, and videoconferencing; (iii) A service which is rendered over the internet, such as an architectural drawing, or management consultancy through e-mail; (iv) Repair of ....