Equalisation levy on Shopify

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One of our client build the website on Shopify (PE outside India) and Shopify charge subscripttion fees and additional fees for different application plugin on website.

whether we have to pay equalisation levy on the above transaction??
Replies (2)
Equalisation levy will be applicable at the rate of 2% as it is an e commerce platform of outside India
If the website is accessible to the whole world and not only to India.

still equalisation levy will be at the rate of 2%?

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