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Examples of OIDAR Services under GST


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

Click here to read on 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.