Taxability of OIDAR Services under GST
- Blog|GST & Customs|
- 707 Views
- 2 Min Read
- By Taxmann
- Last Updated on 5 January, 2021
1. Where supplier of OIDAR service and receiver are in India:
The place of supply as per section 12(2) shall be location of the recipient.
2. Where either supplier or receiver is outside India:
- The location of address presented by the recipient of services through internet is in the taxable territory;
- The credit card, debit card, store value card, charge card, smart card or any other card by which the recipient of services settles payment has been issued in the taxable territory;
- The billing address of the recipient of services is in the taxable territory;
- The internet protocol address of the device used by the recipient of services is in the taxable territory;
- The bank of the recipient of services in which the account used for payment is maintained is in the taxable territory;
- The country code of the subscriber identity module card used by the recipient of services is of taxable territory;
- The location of the fixed land line through which the service is received by the recipient is in the taxable territory.
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