## Place of Supply – Online Information / Online Money Gaming

For Online Information and Database Access or Retrieval (OIDAR) services and online money gaming, the place of supply is the location of the recipient of services.

### Rule

Service	Place of Supply
OIDAR services	Location of the recipient (State of recipient)
Online money gaming	Location of the recipient (State of recipient)

### Identifying Recipient's Location

Proxies used to determine the state of recipient include:

Billing address
Internet IP address
Bank/credit card details
SIM card country code
Fixed land line location

At least two non-contradictory proxies are typically relied upon.

Worked example

### Example 1

Example 1: A user in Bengaluru subscribes to a paid streaming service hosted abroad.

Place of Supply = Karnataka (Bengaluru)

### Example 2

Example 2: A person in Mumbai plays an online money game on an Indian gaming platform.

Place of Supply = Maharashtra (Mumbai)

### Example 3

Example 3: A cloud storage subscription is taken by a registered firm in Delhi.

Place of Supply = Delhi

⚠️ Common exam mistakes

Applying supplier's location for OIDAR – wrong; it's the recipient's location.
Confusing online money gaming with general entertainment services – it has its own POS rule.
Forgetting to verify two non-contradictory proxies when location is uncertain.

Bare-Act text Section 13(12) / relevant POS provisions · IGST Act, 2017 · click to expand

The place of supply of online information and database access or retrieval services and online money gaming shall be the location of the recipient of services.

Now that you've read this — what's next?

Move from understanding → mastery in 3 clicks. Each option below picks up from this lesson's topic.

🔥 Drill 5 Qs on this → ✍️ Adaptive practice →

Place of Supply – Online Information Services and Online Money Gaming

Worked example

⚠️ Common exam mistakes