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GST - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Classification of services - Online Information and Database ...


OIDAR Services: Type 2 Test Qualifies for Taxability, Type 3 Test Does Not Meet Criteria.

June 8, 2020

Case Laws     GST     AAR

Classification of services - Online Information and Database Retrieval Services or not - self-administered test taken by the candidates - taxability - The service provided for type 2 test classifies as OIDAR Services. - Service provided for type 3 test does not classify as OIDAR Services.

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