Withdrawal of exemption on service tax on cross border B2C OIDAR services provided online/electronically from a non-taxable territory to consumers in taxable territory in India

Government of India vide notification no. 46/ 2016-ST, 47/2016-ST, 48/2016-ST and 49/2016ST all dated 9th November, 2016 notifies that Service tax would be chargeable on Online Information and Database Access or Retrieval [OIDAR] services provided by any person located in non-taxable territory and received by Government, local authority, governmental authority, or an individual in relation to any purpose other than commerce, industry or any other business or profession with effect from 1st December 2016. Service tax shall be payable in reverse charge by the service receiver in the taxable territory.