The Classic Partners LLP

OIDAR Services Under GST

End-to-end GST compliance for Online Information and Database Access or Retrieval (OIDAR) services. We help foreign and Indian digital service providers — SaaS platforms, streaming services, e-learning portals, and cloud companies — register, file GSTR-5A, and stay fully compliant with Indian GST law.

Get OIDAR GST Support

What is OIDAR Under GST?

OIDAR — Online Information and Database Access or Retrieval — refers to services delivered through the internet or an electronic network whose nature makes the supply essentially automated and impossible without information technology. Examples include cloud hosting, SaaS subscriptions, online advertising, streaming of music or video, e-books, online gaming, and digital downloads.

Under the IGST Act, OIDAR services supplied from outside India to a non-taxable online recipient (a non-registered consumer) in India are deemed to be supplied in India and are liable to GST. The foreign supplier is required to obtain GST registration in India and pay tax through the simplified non-resident OIDAR scheme.

Examples of OIDAR Services

Cloud computing and SaaS subscriptions accessed by Indian users.
Streaming of music, movies, podcasts, and on-demand video content.
Online advertising on websites, mobile apps, and search platforms.
Sale of e-books, online courses, software downloads, and digital templates.
Online gaming, in-app purchases, and digital goods marketplaces.
Data storage, web hosting, and digital infrastructure services.

Our OIDAR Compliance Services

OIDAR GST Registration

Filing of Form GST REG-10 for non-resident OIDAR service providers and obtaining the OIDAR GSTIN.

Monthly GSTR-5A Filing

Preparation and filing of the OIDAR-specific monthly return reporting B2C supplies and tax paid.

Indian Authorised Representative

Coordination with an authorised representative in India as required for OIDAR registration.

B2B vs B2C Classification

Mapping of supplies to determine reverse charge applicability for B2B vs OIDAR liability for B2C.

Place of Supply Advisory

Determining correct place of supply for cross-border digital services and identifying tax liability.

Related Services

Looking at broader options? See GST Registration for Foreigners or GST Registration Services.

Documents Required for OIDAR Registration

Tax identification document or business registration certificate from the home country.
Passport copy of the authorised person / director of the foreign entity.
Address proof of the foreign business premises.
Bank account details for transaction reporting.
Authorisation letter and KYC of the Indian authorised representative.
Details of OIDAR services to be supplied to Indian consumers.

Why Choose The Classic Partners

Cross-border GST expertise for SaaS, streaming, and digital service companies.
Authorised representative coordination with verified Indian agents.
Accurate B2B vs B2C mapping to avoid double taxation or missed liability.
Hassle-free monthly compliance with timely GSTR-5A filing and reminders.

Frequently Asked Questions

Who is required to register under OIDAR?

A foreign supplier providing OIDAR services to non-taxable online recipients (typically Indian consumers without GST registration) is required to register in India and pay GST. B2B supplies to registered Indian recipients are taxable under reverse charge and do not require OIDAR registration by the supplier.

Which form is used for OIDAR GST registration?

Foreign OIDAR service providers register using Form GST REG-10 on the GST portal. The application requires details of the foreign entity, the authorised representative in India, and the nature of OIDAR services being supplied.

What is GSTR-5A?

GSTR-5A is the monthly return filed by OIDAR service providers reporting the value of B2C supplies made to Indian consumers and the GST paid. It must be filed by the 20th of the following month, even if no supplies were made during the month.

Is reverse charge applicable on OIDAR services?

When OIDAR services are supplied to a registered business in India, GST is payable by the Indian recipient under the reverse charge mechanism. When supplied to non-taxable individual consumers, the foreign supplier itself must pay GST through the OIDAR registration.

What is the GST rate on OIDAR services?

OIDAR services are generally taxed at the standard rate of 18% as IGST, applied on the value of supply to the Indian consumer. The applicable rate may vary depending on the specific category of digital service.

Can OIDAR suppliers claim input tax credit in India?

Generally, non-resident OIDAR suppliers do not have input tax credit benefits in India because they operate under the simplified OIDAR scheme. Tax collected on B2C supplies is deposited as a final liability.

Selling Digital Services to Indian Users?

Get your OIDAR GSTIN, file GSTR-5A on time, and stay compliant with cross-border GST law.