Under the current GST rules, India requires non-resident providers of OIDAR services to non-taxable online recipients in India to register for, collect, and remit GST. OIDAR services are defined as services with delivery mediated by information technology over the internet or an electronic network and the nature of which renders their sale essentially automated and involving minimal human intervention and impossible to ensure in the absence of information technology. The Finance Act 2023 removed the terms “minimal human intervention” and “essentially automated” from the definition of OIDAR services.
Source: KPMG
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