Equalisation Levy

Section - 165A - Charge of equalisation levy on e-commerce supply of services

¹[Charge of equalisation levy on e-commerce supply of services.

165A. (1) On and from the 1st day of April, 2020, there shall be charged an equalisation levy at the rate of two per cent. of the amount of consideration received or receivable by an e-commerce operator from e-commerce supply or services made or provided or facilitated by it-

(i)	-	to a person resident in India; or
(ii)	-	to a non-resident in the specified circumstances as referred to in sub-section (3); or
(iii)	-	to a person who buys such goods or services or both using internet protocol address located in India.