GST Marks booster MCQ | OIDAR | S 14 | IGST

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OIDAR service is that service where payment is automatic and delivery of service is also automatic. OIDAR is located in non taxable territory. For e.g. a. Buying of e books where as soon as the payment is made e book is downloaded to your device. b. Buying of domain name c. Advertising in facebook or google d. Buying of music online But where delivery is not automatic then such supply is not OIDAR service. OIDAR service supplying service in India to Non Taxable online recipient then OIDAR shall get itself registered in GST and pay GST on forward charge. But where OIDAR is supplying service to registered person then it is import of service and tax is payable on reverse charge basis.