Exemption withdrawn to service providers located in foreign territory on OIDAR

Last updated: 12 November 2016

To provide a level playing field to Indian service providers, the exemption given to service providers located in foreign territory but providing taxable online information and database access or retrieval [OIDAR] services including electronic services in India, is being withdrawn with effect from 1st December, 2016 With a view to provide a level playing field to Indian service providers providing taxable online information and database access or retrieval [OIDAR] services including ele
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