Term Online Information Database Access and Retrieval services (OIDAR)
The details about Online Information Database Access and Retrieval services (OIDAR) are explained here.
OIDAR
Online Information Database Access and Retrieval services (OIDAR) is a category of services provided through the medium of internet and received by the recipient online without having any physical interface with the supplier of such services. E.g. download of an e-book online for a payment would amount to receipt of OIDAR services by the consumer. The IGST Act defines OIDAR as services whose delivery is mediated by information technology over the internet or an electronic network and the nature of which renders their supply essentially automated involving minimal human intervention. These include electronic services such as:
(I) advertising on the internet
(ii) Providing cloud services
(iii) Provision of e-books, movie, music, software and other intangibles through telecommunication networks or internet
(iv) Providing data or information, retrievable or otherwise, to any person in electronic form through a computer network
(v) Online supplies of digital content (movies, television shows, music and the like)
(vi) Digital data storage
(vii) Online gaming
Indicative List of OIDAR Services
1. Website supply, web-hosting, distance maintenance of programmes and equipment
(a) Website hosting and webpage hosting
(b) Automated, online and distance maintenance of programmes
(c) Remote systems administration
(d) Online data warehousing where specific data is stored and retrieved electronically
(e) Online supply of on-demand disc space
2. Supply of software and updating thereof
(a) Accessing or downloading software (including procurement/accountancy programmes and anti-virus software) plus updates
(b) Software to block banner adverts, otherwise known as Banner blockers
(c) Download drivers, such as software that interfaces computers with peripheral equipment (such as printers)
(d) Online automated installation of filters on websites
(e) Online automated installation of firewalls 3. Supply of images, text and information and making available of databases (a) Accessing or downloading desktop themes (b) Accessing or downloading photographic or pictorial images or screensavers
(c) The digitized content of books and other electronic publications
(d) Subscription to online newspapers and journals
(e) Weblogs and website statistics
(f) Online news, traffic information and weather reports
(g) Online information generated automatically by software from specific data input by the customer, such as legal and financial data, (in particular, data such as continually updated stock market data, in real time)
(h) The provision of advertising space including banner ads on a website/web page
(i) Use of search engines and Internet directories
4. Supply of music, films and games, including games of chance and gambling games, and of political, cultural, artistic, sporting, scientific and entertainment broadcasts and events
(a) Accessing or downloading of music on to computers and mobile phones
(b) Accessing or downloading of jingles, excerpts, ringtones, or other sounds
(c) Accessing or downloading of films
(d) Downloading of games on to computers and mobile phones
(e) Accessing automated online games which are dependent on the Internet, or other similar electronic networks, where players are geographically remote from one another
5. Supply of distance teaching
(a) Automated distance teaching dependent on the Internet or similar electronic network to function and the supply of which requires limited or no human intervention. These include virtual classrooms, except where the Internet or similar electronic network is used as a tool simply for communication between the teacher and student
(b) Workbooks completed by pupils online and marked automatically, without human intervention the place of supply of online information and database access or retrieval services shall be the location of the recipient of services.
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