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Budget expands GST reach on OIDAR digital services and data access platforms in India
Economy
Published on 24 April 2026
OIDAR tax began in 2001 and was reshaped again in 2016
India’s GST treatment of Online Information and Database Access Service (OIDAR) is rooted in a tax levy introduced in 2001 under the earlier service tax regime, then widened in 2016 to bring more digital services under tax. The Budget 2023-24 further broadens the scope, tightening how data access and related online services are classified for GST.
- OIDAR tax started under service tax in 2001
- 2016 expanded the definition to cover more digital services
- Budget 2023-24 broadens GST scope for OIDAR
- Data access and online information services face tighter coverage
Read the full story at The Economic Times
This summarization was done by Beige for a story published on 
The Economic Times