Which of the following is not included in scope of Online Information and Data Access or Retrieval Services (‘OIDAR’) as defined under the IGST Act, 2017?
Need a hint?
Section 2(17), IGST Act, 2017
Section 2(17), IGST Act, 2017 defines OIDAR to include services who delivery is mediated by information technology over the internet or electronic network and their nature renders it impossible in the absence of information technology and includes online money and supply of digital content in its scope. But not the kind of entity specified in option (c).