Author
Nimish Goel is Partner and Head of Indirect Tax/GST at International Business Advisors. Nimish has a vast experience of more than 13 years in Customs, Excise, Service tax and VAT. Nimish has been a part of EY India and then with KPMG in Europe where he learnt the nuances of GST and is a regular author of articles on issues related to indirect taxes including GST.
Under the amended definition, there shall be two primary enablers for a service to be categorized as ‘OIDAR services’, i.e., the service should be provided via Information Technology (using internet or other electronic network) and there should be an automatic delivery of such service, i.e., with minimal human intervention
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