Scope widens for GST levy on online database services

The Budget proposals have widened the scope of Online Information Database Access and Retrieval services (OIDAR) for the purpose of GST levy. The nature of OIDAR services are such that it can be provided online from a remote location outside India. It is proposed that OIDAR services will be liable to goods and services tax (GST) irrespective of whether these services are automa…