18 January 2019
An Indian company procured a server hosting service from outside india.whether the server hosting service treated as a OIDAR service.???
18 January 2019
Services provided by Hosting companies it falls under “Online information and database access or retrieval services (OIDAR)” like wise
The definition of OIDAR is defined under 2(17) under IGST act and it says-
OIDAR means services whose delivery is mediated by information technology over internet or an electronic network whose nature of which renders their supply essentially automated and involving minimal human intervention and is impossible to ensure in absence information technology
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