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Budget 2023 broadens the scope of OIDAR Services and Non-Taxable Online Recipient.

Revision of the definition of OIDAR Services [Section 2(17) of IGST Act].

Change in definition of OIDAR Services:

Clause (17) of Section 2 of the 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.

By this amendment, the Government has broadened the scope of OIDAR services, by removing the term ‘essentially automated and involving minimal human intervention’ from the definition of OIDAR services. This would essentially mean that even if the services are not totally automated and involve human interactions through online/internet mediums for the rendition of services, then also services will get qualified as OIDAR services.

It would be important to highlight that several overseas educational institutions started conducting online education programs and considered their services as not qualifying under the OIDAR category as the education courses involved regular human interactions. However, the proposed amendment in the definition of OIDAR services would require such overseas service providers to revisit their tax position.

Below is the extracted version from Finance Bill, 2023....

Revision of the definition of Non-Taxable Online Recipient [Section 2(16)].

Change in definition of Non-Taxable Online Recipient:

Clause (16) of section 2 of the IGST Act is also being amended so as to revise the definition of “non-taxable online recipient” by removing the condition of "receipt of online.......
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Feb 8, 2023

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