Equalisation Levy

Section - 163 - Extent, commencement and application

CHAPTER VIII

EQUALISATION LEVY

Extent, commencement and application.

163. (1) This Chapter extends to the whole of India except the State of Jammu and Kashmir.

(2) It shall come into force on such date as the Central Government may, by notification* in the Official Gazette, appoint.

1[(3) It shall apply to consideration received or receivable for-

(a) -specified services provided on or after the commencement of this Chapter 1a[but before the 1st day of April, 2025]; and
(b) -e-commerce supply or services made or provided or facilitated on or after the 1st day of April, 2020 but before the 1st day of August, 2024:]
2[Provided that the consideration received or receivable for specified services and for e-commerce supply or services shall not include the consideration, which are taxable as royalty or fees for technical services in India under the Income-tax Act, read with the agreement notified by the Central Government under section 90 or section 90A of the said Act.]

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