E-Commerce supply or Services - Definition / Legal Terminology - Income Tax

As per section 164(cb) of Chapter VIII (Equalisation levy) of Finance Act, 2016- E- Commerce supply or Services means- (i) online sale of goods owned by the e-commerce operator; or (ii) online provision of services provided by the e-commerce operator; or (iii) online sale of goods or provision of services or both, facilitated by the e-commerce operator; or (iv) any combination of activities listed in clause (i), (ii) or clause (iii);