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Goods and Service TaxArticle·5 August 2025

Tethering OIDAR

By J the App

Executive Summary

An exceedingly interesting Writ Petition No. 258/2021 was filed before the Hon’ble Supreme Court seeking changes and reforms in GST ecosystem related to Online Information and Database Access or Retrieval (OIDAR) services provided by foreign service providers to Indian consumers, particularly Non-Taxable Online Recipients (Non-NTORs). The Honble SC has passed their order dated 29th July 2025. A quick snapshot by J the App by JustIDT.

An exceedingly interesting Writ Petition No. 258/2021 was filed before the Hon’ble Supreme Court seeking changes and reforms in GST ecosystem relat...

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