Section 2(17) “online information and database access or retrieval services” means

services whose delivery is mediated by information technology

over the internet or an electronic network and

the nature of which renders their supply essentially automated and

involving minimal human intervention and

impossible to ensure in the absence of information technology and

includes electronic services such as,–

(i) advertising on the internet;

(ii) providing cloud services;

(iii) provision of e-books, movie, music, software and other intangibles through telecommunication networks or internet;

(iv) providing data or information, retrievable or otherwise, to any person in electronic form through a computer network;

(v) online supplies of digital content (movies, television shows, music and the like);

(vi) digital data storage; and

(vii) online gaming;

For OIDAR services, following conditions must be satisfied

a) delivery is mediated by information technology

b) It must be provided over the internet or an electronic network

c) It must involve minimum human intervention

d) Without information technology, it cannot be deleivered.

OIDAR Services includes

(i) advertising on the internet;

(ii) providing cloud services;

(iii) provision of e-books, movie, music, software and other intangibles through telecommunication networks or internet;

(iv) providing data or information, retrievable or otherwise, to any person in electronic form through a computer network;

(v) online supplies of digital content (movies, television shows, music and the like);

(vi) digital data storage; and

(vii) online gaming;