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

..... ly 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-bo .....

x x x x x   Extracts   x x x x x

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

x x x x x   Extracts   x x x x x

..... se (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 .....

x x x x x   Extracts   x x x x x

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

x x x x x   Extracts   x x x x x