Tracking of GST Paid on OIDAR Services: Supreme Court tells GST Council to Decide, directs Petitioner to File Representation

The Supreme Court has directed the GST Council to decide on the tracking of GST paid on OIDAR (Online Information and Database Access or Retrieval) services and has asked the petitioner to file a representation. The court's decision acknowledges the complexity of the issue, which involves international tax jurisdictions and technology. By referring the matter to the GST Council, the court is ensuring that a policy decision is made by the appropriate body. The ruling gives hope to the petitioner and other businesses that a clear policy on this issue will be established.