[Opinion] OIDAR – Amendment Proposed to Simplify?
- News|Blog|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 8 August, 2023
Latest from Taxmann
Biren Vyas, Neil Anuj Killawala & Priya Jain – [2023] 153 taxmann.com 127 (Article)
Internet access boosting the Economy
The availability of feature-rich cell phones, laptops at low-cost, fuelled by the Digital India campaign has pushed service providers to transform the way services are delivered. As a result, the players in advertising, media, education, and gaming have grown exponentially over last few years.
On emergence of Coronavirus, the frequency and accessibility for certified foreign institutions courses have increased wherein lectures/ trainings are provided completely online i.e., through the internet medium.
Easy access to internet has boosted business opportunities and consequently, tax collections. International platforms are frequently accessed by Indian consumers.
Considering the growing demand in these sectors and to protect/ promote home-grown industries, the Government has proposed to widen scope of OIDAR (Online Information and Database Access or Retrieval).
Given this, the increase in scope of OIDAR provision would create challenges for businesses.
Considering this, we have provided a gist about current OIDAR definition and comparison proposed OIDAR definition under GST law.
What is OIDAR?
A category of services which are provided digitally through the medium of the internet and received by the recipient with minimum human intervention and essentially automated. [Section 2(17) of IGST Act, 2017]
Example- Downloading of content, viewing online recorded lectures, online gaming, access to entertainment platforms.
On the recommendations of the GST Council, the Union Budget 2023-24 has proposed to amend the definition of OIDAR, and this has created turmoil for the global businesses. The proposed amendment shall be effective from 1 October 2023.
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