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