Examples Of Oidar Services Under Gst

OIDAR Services or Online Information and Database Access or Retrieval (OIDAR) Services are services whose delivery is made through information technology over the internet or electronic network and the supply is automated with minimal human intervention. OIDAR services providers are required to obtain

GST registration mandatorily. Also, in some cases, recipients of OIDAR services in India are made liable for payment of GST on reverse charge basis. Hence, it is important for all suppliers or recipients of OIDAR services to be aware of GST regulations pertaining to OIDAR services. The following are examples of services that are classified as OIDAR.

Website Designing, Web-hosting, SAAS or Cloud Based Software

Website hosting and webpage hosting
SAAS services or products
Cloud based software or services
Automated, online and distance maintenance of programmes
Remote systems administration
Online data warehousing where specific data is stored and retrieved electronically
Online supply of on-demand disc space

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SAC Code and GST Rate for IT Services

Software Development and Maintenance

Anti-virus products
Accessing or downloading software (including procurement/accountancy programmes and anti-virus software) plus updates
Software to block banner adverts, otherwise known as Banner blockers
Download drivers, such as software that interfaces computers with peripheral equipment (such as printers)
Online automated installation of filters on websites
Online automated installation of firewalls

Database Services, Stock Photography, or Supply of Image or Text, Online News or Information Services and Online Advertising

Accessing or downloading desktop themes
Accessing or downloading photographic or pictorial images or screensavers
The digitised content of books and other electronic publications
Subscription to online newspapers and journals
Weblogs and website statistics
Online news, traffic information and weather reports
Online information generated automatically by software from specific data input by the customer, such as legal and financial data, (in particular, data such as continually updated stock market data, in real time)
Online advertising space including banner ads on a website/web page
Search engines and Internet directories

Online Music Services and Online Games

Supply of music, films and games, including games of chance and gambling games, and of political, cultural, artistic, sporting, scientific and entertainment broadcasts and events
Accessing or downloading of music on to computers and mobile phones
Accessing or downloading of jingles, excerpts, ringtones, or other sounds
Accessing or downloading of films
Downloading of games on to computers and mobile phones
Accessing automated online games which are dependent on the Internet, or other similar electronic networks, where players are geographically remote from one another

Know more about GST registration and GST filing for

OIDAR services under GST.

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Frequently Asked Questions

Common questions about OIDAR Services GST Compliance & Examples in India.

OIDAR services, or Online Information and Database Access or Retrieval services, refer to services whose delivery is made through information technology over the internet or electronic network, and the supply is automated with minimal human intervention. Examples include website designing, web-hosting, cloud-based software, online data warehousing, and online supply of on-demand disc space.

It is crucial to understand GST regulations for OIDAR services because OIDAR services providers are required to obtain GST registration mandatorily. Additionally, in some cases, recipients of OIDAR services in India are liable for payment of GST on a reverse charge basis. Being aware of these regulations can help ensure compliance and avoid potential penalties.

Yes, online music services, including accessing or downloading music on computers and mobile phones, accessing or downloading jingles, ringtones, or other sounds, fall under the category of OIDAR services under GST.

Online games, including games of chance and gambling games, as well as accessing or downloading games on computers and mobile phones, are considered OIDAR services under GST. Online gaming and gambling services that are dependent on the internet or electronic networks are also classified as OIDAR services.

Yes, online advertising services, including the provision of online advertising space and banner ads on websites or web pages, are classified as OIDAR services under GST.

One example of an online database service that falls under OIDAR services is online data warehousing, where specific data is stored and retrieved electronically.

Yes, cloud-based software or services, such as Software as a Service (SaaS) products or services, are classified as OIDAR services under GST.

Yes, online news and information services, such as subscription to online newspapers and journals, weblogs and website statistics, online news, traffic information, and weather reports, are considered OIDAR services under GST.

Yes, online supply of images or text, including accessing or downloading photographic or pictorial images, screensavers, and the digitized content of books and other electronic publications, are classified as OIDAR services under GST.

Yes, online maintenance services for software or programs, such as automated, online, and distance maintenance of programs, remote systems administration, and online automated installation of filters or firewalls, are classified as OIDAR services under GST.