Online Information Database Access And Retrieval
31 August 2023
Advances in technological development have enabled entities incorporated outside India to render services to their Indian customers through digital channels without having a presence in India. Such entities that provide services digitally through the internet to a recipient without a physical interface have been categorised as Online Information and Database Access or Retrieval Services (OIDAR Services) and tax is levied on these services.
Moreover, the GST law has been recently amended to widen the scope of OIDAR services and the category of service recipients. The recent regulatory amendments have weeded out the earlier ambiguities with respect to determining the compliance requirements of OIDAR service providers in India. The sector is currently riddled with challenges from a tax perspective, resulting in certain implications and impediments that may impact the operations or delivery of these services.
Combining global expertise with years of experience and domain knowledge, BDO India tax experts understand the nuances of tax and compliance-related challenges and work to provide solutions to address the issues faced by OIDAR service providers.
Read our publication to know more about these challenges and the solutions that can help businesses navigate the evolving tax landscape.