AAR: Conducting online exams/tests with minimal human intervention classifiable as OIDAR service

Karnataka AAR rules on provision of online exams/tests via electronic software to the non-taxable online recipients in India classified into 3 categories by applicant (intermediary); Holds that services provided for test for which test taker needs to create a profile, schedule an appointment for the test and remit payment on the applicant’s website or using a registration center (call center) is Online Information and Database Retrieval Services (OIDAR); Observes that provi...