WHAT is OIDAR service NETFLIX, YOUTUBE, GOOGLE DRIVE, FACEBOOK'' with CA RAJENDER ARORA

What is OIDAR service?

Definition of OIDAR as per Sec 2(17) of IGST Act. As per this definition, three essentials should be there to consider any service as oidar.

1. It should be provided through information technology on internet
2. It should be essentially automated
3. It should be minimal human intervention.
4. Impossible to Ensure in the absence of Information Technology

If all these conditions are fulfilled then it shall be considered as oidar services. We have taken certain examples also which are oidar services such as Netflix, Jio Savan, Prime, Google Drive Service, Ad on YouTube or Facebook, Baju's Video Lectures, any other pre-recorded video lecture etc.

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