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All GST provisions relating to service providers shall apply to freelancers. GST rate would be 18% for freelancer services if no specific rate is notified. Read more about freelance work under GST at taxgyata.com
OIDAR services are a category of services provided through the internet and received by the recipient online without having any physical interface with the supplier of such services. E.g.- advertising on the internet, online gaming, cloud services, online supplies of digital content, digital data storage.

As per section 24 of CGST Act, the OIDAR services provider has to obtain compulsory GST registration. Therefore, freelancers engaged in OIDAR services will have to obtain GSTIN irrespective of aggregate turnover in the year.

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