Charge of equalization levy on e-commerce supply of services

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..... -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. (2) The equalisation levy under sub-section (1) shall not be c .....

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..... address located in India; and (ii) sale of data, collected from a person who is resident in India or from a person who uses internet protocol address located in India.] 3[(b) consideration received or receivable from e-commerce supply or services shall include-- (i) consideration for sale of goods irrespective of whether the e-commerce operator owns the goods, so, however, that it shall not .....

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..... from e-commerce supply or services made or provided or facilitated by it on or after the 1st day of August, 2024.] ****************** NOTES:- 1. Inserted vide Finance Act, 2020 dated 27-03-2020 2. Substituted vide THE FINANCE ACT, 2021 dated 28-03-2021 w.e.f. 01-04-2021 before it was read as "section, "specified circumstances" mean-" 3. Inserted vide THE FINANCE ACT .....

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