OIDAR ONLINE INFORMATION DATABASE ACCESS AND RETRIEVAL SERVICE UNDER RCM
WHAT IS OIDAR? Online Information Database Access and Retrieval services (hereinafter referred to as OIDAR) is a category of services provided through the medium of internet and received by the recipient online without having any physical interface with the supplier of such services.
Online Information Data Base Access and Retrieval Services in GST
advertising on the internet;
providing cloud services;
provision of e-books, movie, music, software and other intangibles through telecommunication networks or internet;
providing data or information, retrievable or otherwise, to any person in electronic form through a computer network;
online supplies of digital content (movies, television shows, music and the like);
digital data storage; and
online gaming
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