Introduction Online Information and Database Access or Retrieval services, hereinafter referred to as "OIDAR services", have been taxed in India when supplied by overseas providers since 01.12.2026. The tax was first levied as service tax under the Finance Act, 1994 and the Service Tax Rules, 1994.
Introduction Online Information and Database Access or Retrieval services, hereinafter referred to as "OIDAR services", have been taxed in India when supplied by overseas providers since 01.12.2026.
The tax was first levied as service tax under the Finance Act, 1994 and the Service Tax Rules, 1994.
From 01.07.2017, it has been levied as integrated tax...
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Introduction Online Information and Database Access or Retrieval services, hereinafter referred to as "OIDAR services", have been taxed in India when supplied by overseas providers since 01.12.2026. The tax was first levied as service tax under the Finance Act, 1994 and the Service Tax Rules, 1994. From 01.07.2017, it has been levied as integrated tax...
From 01.07.2017, it has been levied as integrated tax...
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