Equalisation levy applies to consideration for specified online advertising and e commerce supplies under expanded definitions The Chapter defines the equalisation levy as a tax on consideration for specified services or e commerce supplies and singles out an e commerce operator as a non resident owning, operating or managing platforms for online sale of goods or provision of services. 'E commerce supply or services' covers online sale and provision by the operator, facilitation of transactions, or combinations thereof; an explanation lists online activities (offer acceptance, order placement and acceptance, payment, supply/provision) that constitute online sale or provision of services. 'Specified service' primarily means online advertising and related digital advertising facilities.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Equalisation levy applies to consideration for specified online advertising and e commerce supplies under expanded definitions
The Chapter defines the equalisation levy as a tax on consideration for specified services or e commerce supplies and singles out an e commerce operator as a non resident owning, operating or managing platforms for online sale of goods or provision of services. "E commerce supply or services" covers online sale and provision by the operator, facilitation of transactions, or combinations thereof; an explanation lists online activities (offer acceptance, order placement and acceptance, payment, supply/provision) that constitute online sale or provision of services. "Specified service" primarily means online advertising and related digital advertising facilities.
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