Welcome to your Ch 7: OIDAR Section 14 (1 to 5)
1.
i) Section 2(17) of IGST defines OIDAR. It simply means payment is electronic and delivery is digital.
(ii) Person A books a online air ticket. Payment is made electronically and ticket is delivered in E-Mail. It is an OIDAR service.
2.
(i) A company registered in Delhi books online advertisement in Google. It is an OIDAR service.
(ii) Person A purchased a domain name from GoDaddy. It is an OIDAR service.
3.
(i) Person A orders a mobile phone from Flipkart. Payment is made online. It is an OIDAR service.
(ii) Person A purchased a website development programme from Person B. Website is developed online.
4.
(i) Mr. A of Delhi subscribe Netflix channel. It is an OIDAR import of service. GST is payable on reverse charge basis.
(ii) X Ltd registered GST at Delhi subscribe for Google Business account. It is an OIDAR import of service. GST is payable on reverse charge basis.
5. As per S 2(16) Non-taxable online recipient means any.
(i) Unregistered person availing personal OIDAR services.
(ii) Unregistered person availing business OIDAR services.
