Answer 6 quick questions and get an instant, clear answer — including whether you may be exempt or outside OIDAR entirely — with next steps tailored to your situation.
Before you start: not every foreign digital business is covered by OIDAR. You may be fully exempt — for example if you have no Indian customers, supply only physical/offline services, or supply only GST-registered Indian businesses. This checker is built to surface those exemptions too, not just tell you when you owe tax.
OIDAR rules apply to companies that are incorporated or have their principal place of business outside India.
OIDAR covers digital services delivered automatically over the internet with minimal human involvement.
A customer is considered to be in India based on their IP address, billing address, or mobile country code.
OIDAR tax obligations differ depending on whether your Indian customers are registered businesses or individual consumers.
Foreign OIDAR providers register under a special category and receive a GSTIN starting with "99".
Real-money online gaming was carved out of OIDAR in 2023 into its own regime (Section 14A), with separate registration and rules — it is not filed or registered the same way as standard OIDAR.