OIDAR services under GST regime? OIDAR stands for Online Information Database Access and Retrieval services. In other words, OIDAR refers to the services are provided through the means of the internet.
For a service to be qualified as OIDAR, it must fulfill the following two conditions:
- Delivery is performed through the internet
- It is an automated supply with minimal human intervention and information technology is essential to it
Some of the examples of OIDAR services include cloud services, internet advertising, online gaming, digital content (e-books, movies, music, data, etc.), and services involving the supply of data/information via the internet.
