[Opinion] OIDAR Services – Perplexities Continue

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  • Last Updated on 10 May, 2023

GST OIDAR ServicesSundeep Gupta & Lakshay Chhabra – [2023] 150 taxmann.com 163 (Article)

Eying an opportunity to increase the tax revenue, in the Finance Bill, 2023, the government has introduced changes in the definition of Online Information and Database Access or Retrieval (OIDAR) Services. The amendments made vide the Finance Act, 2023, in the definition of OIDAR services have a far reaching impact on all such services and on overseas suppliers of such services.

In this article, the author have discussed the concept of OIDAR services and analysed the changes brought in the definition of OIDAR services along with potential impact on taxability of such services.

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