Welcome to your Ch 7: OIDAR Section 14 (6 to 10)
6. As per S 2(16) Non-taxable online recipient means any.
(i) Registered person availing personal OIDAR services.
(ii) Registered person availing business OIDAR services.
7. Following persons are not Non-taxable online recipient.
8. An person engaged in business whose aggregate turnover do not exceeds threshold limit avails following services.
(i) Netflix for personal purpose. OIDAR shall pay tax on forward charge basis.
(ii) Google for business purpose. OIDAR shall pay tax on forward charge basis.
9.
(i) OIDAR service provider can obtain single registration for whole of India.
(ii) OIDAR shall pay tax only on those services which falls in forward charge.
10.
(i) A foreigner avails OIDAR service in India. It makes payment by using credit card which is issued in Italy. He provides billing address of his brother who stays in India. Place of supply is Italy.
(ii) An Indian avails OIDAR service in Japan. It makes payment by using credit card which is issued in India. He provides billing address of India. Place of supply is Japan.
