Charge of Equalisation levy on E-commerce supply or services - Section 165A of the Finance Act, 2016

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..... consideration received or receivable by an e-commerce operator from e-commerce supply or services made or provided or facilitated by it- to a person resident in India; or to a non-resident in the specified circumstances as referred to in section 165A(3); or to a person who buys such goods or services or both using internet protocol address located in India. (2) Non-Chargeability of equalisation l .....

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..... llected from a person who is resident in India or from a person who uses internet protocol address located in India. Consideration received or receivable from e-commerce supply or services shall include consideration for sale of goods irrespective of whether the e-commerce operator owns the goods, so, however, that it shall not include consideration for sale of such goods which are owned by a pers .....

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..... ovided on or after the date on which the provisions of Chapter VIII of the Finance Act, 2016 comes into force; or (ii) e-commerce supply or services made or provided or facilitated on or after the 1st day of April, 2020 but before the 1 st day of August, 2024, and chargeable to equalisation levy under that Chapter. [ Substituted Finance (No. 2) Act, 2024 ] Upto 31.07.2024 - any income arising from .....

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