Online Information and Database Access or Retrieval [OIDAR] Services – Service Tax Implications

Government has issued series of service tax notifications which have radically changed service tax implications on online information and database access or retrieval services (“OIDAR service”). Notification No. 46/2016-ST*, Notification No. 47/2016-ST*, Notification No. 48/2016-ST*, Notification No. 49/2016-ST*, and Circular No. 202/12/2016-ST*  *9th Nov 2016 (Applicable from 1st Dec 2016) Definition of Online Information and Database… Read More Online Information and Database Access or Retrieval [OIDAR] Services – Service Tax Implications