Online Information
and Database Access or Retrieval Services @ Definition re-defined in Service
Tax Rules
The definition of 'online information
and database access or retrieval services' has also been changed. It now means
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 and involving minimal human intervention, and impossible
to ensure in the absence of information technology". According to the CBEC
notification, this includes services such as internet advertising, providing
cloud services, e-books, movies, music, software and other intangibles via
telecommunication networks or internet; providing data or information in
electronic format via a computer network, online supply of digital content,
digital data storage and online gaming. "The definition is very extensive.
Its scope has widely increased by including cloud services, online gaming and
data storage," Gabhawalla said.
Notification Link | http://www.cbec.gov.in/htdocs-servicetax/st-circulars/st-circulars-2016/st-circ-202-2016
Regards
Pralhad
Jadhav
Senior
Manager @ Library
Khaitan
& Co
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