Online Information and Database Acces or Retrieval Services (OIDAR)- Definition

According to Section 2(17) of the Integrated Goods and Services Tax Act, 2017:

"Online Information and Database Access or Retrieval Services" means services whose delivery is mediated by information technology over the internet or an electronic network and the nature of which renders their supply impossible to ensure in the absence of information technology and includes electronic services such as,-

(i) advertising on the internet;

(ii) providing cloud services;

(iii) provision of e-books, movie, music, software and other intangibles through telecommunication networks or internet;

(iv) providing data or information, retrievable or otherwise, to any person in electronic form through a computer network;

(v) online supplies of digital content (movies, television shows, music and the like);

(vi) digital data storage; and

(vii) online gaming;

Source: Integrated Goods and Services Tax Act, 2017