Human intervention in OIDAR: determine GST scope by automation level, IT mediation, and demonstrable minimal human inputs.
OIDAR classification under GST requires IT mediated delivery, an essentially automated supply and only minimal human intervention, yet the law supplies no objective measure for "minimal human intervention." Administrative rulings and CBIC guidance treat pre recorded or automatically delivered digital content and cloud services as OIDAR, while manually delivered or live interactive services fall outside. Practical assessment should rely on model design (repetitive v. customised), AI maturity and process mapping to demonstrate human inputs; a case by case spectrum approach and improved documentation are urged to reduce disputes. (AI Summary)