Test Score after human intervention does not qualify as OIDAR


Test Score after human intervention does not qualify as OIDAR

THE AUTHORITY OF ADVANCE RULING
IN KARNATAKA

The Question and Ruling as follows :

a) Whether the service provided for type 2 test (the specified service) classifies as ‘Online Information and Database Retrieval Services’?

b) If the type 2 test provided by the applicant does not qualify as ‘Online Information and Database Retrieval Services’, whether the applicant is liable to pay integrated tax on the supply of said services to non-taxable online recipients in India?

c) Whether the service provided for type 3 test (the specified service) classifies as ‘Online Information and Database Retrieval Services’?

d) If the type 3 test provided by the applicant does not qualify as ‘Online Information and Database Retrieval Services’, whether the applicant is liable to pay integrated tax on the supply of said services to non-taxable online recipients in India?

Applicant is liable to pay integrated tax on the supply of said services (OIDAR) to non-taxable online recipients in India

RULING

a. The service provided for type 2 test classifies as OIDAR Services.

b. Nil in view of (a) above.

c. Service provided for type 3 test does not classify as OIDAR Services.

d. IGST is exempted by virtue of SI. No. 10 of Notification No. 09/2017- IGST (Rate) dated 28.06.2017.

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Tags : Judgement, GSTAdvance Ruling

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