What is OIDAR under GST?

In the contemporary realm, the proliferation of online media and services has achieved nothing short of the extraordinary. The world has borne witness to the remarkable prowess and seamless practicality of digital platforms, particularly during the lockdown, where sectors such as advertising, media, education, and gaming stood out with exponential growth. This surge has transcended mere single-digit statistics, encompassing even the OIDAR realm, that is, Online Information Data Access and Retrieval. Within the ambit of GST, the OIDAR service finds itself at the center of tax applicability and compliance considerations.

Our endeavor herein shall be to dissect the OIDAR services through the lens of GST, a step-by-step exploration aimed at unraveling this concept with utmost clarity.

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