on OIDAR services.
Export of service /
Exempt from service tax.
advertising on internet, cloud services, digital data storage
b. provision of e-books, movie, music, software and other intangibles via
telecommunication networks or internet.
c. online supplies of digital content; (movies, television shows, music, etc)
d. providing data or information, retrievable or otherwise, to any person, in
electronic form through a computer network;
e. online gaming;
f. provision of digital content is automatic but involves a small amount of manual