Online information and database access or retrieval services (OIDAR) - GST Ready Reckoner - GST

As per section 2(17) of IGST Act. Online information and database access or retrieval services means - Services whose delivery is mediated by information technology over the internet or an electronic network and the nature of which renders their 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 data or information, retrievable or otherwise, to any person in electronic form through a computer network; (v) Online supplies of digital content (movies, television shows, music and the like); (vi) Digital data storage; and (vii) Online gaming, excluding the online money gaming as defined in clause ( 80B ) of section 2 of the Central Goods and Services Tax Act, 2017; Note:- Budget 2023-2024 Speech February 1, 2023 amendment in definition of Online information and database access or retrieval services Clause (17) of section 2 of IGST Act is being amended to revise the definition of online information and database access or retrieval services to remove the condition of rendering of the said supply being essentially automated and involving minimal human intervention. As per Education 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 internet or an electronic network which relies on the internet or similar network for their provision. The other important feature of these services is that they are completely automated, and require minimal human intervention. Examples of such services are:- ( i ) online information generated automatically by software from specific data input by the customer, such as web-based services providing trade statistics, legal and financial data, matrimonial services, social networking sites; ( ii ) digitized content of books and other electronic publications, subscription of online newspapers and journals, online news, flight information and weather reports; ( iii ) Web-based services providing access or download of digital content. The following services will not be treated as online information 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 software, or of hardware, through the internet, from a remote location; ( v ) Internet backbone services and internet access services. As per Rule 2(ccd) of Service Tax rules, 1994 (ccd) online information and database access or retrieval services means services whose delivery is mediated by information technology over the internet or an electronic network and the nature of which renders their supply 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 via telecommunication networks or internet; (iv) providing data or information, retrievable or otherwise, to any person, in electronic form through a computer network; (v) online supplies of digital content (movies, television shows, music, etc.); (vi) digital data storage; and (vii) online gaming;