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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>2% equalisation levy from 1 April 2020 on non-resident e-commerce operators supplying or facilitating sales to Indian users</h1> Amendments insert an equalisation levy regime for e-commerce: a 2% charge from 1 April 2020 on consideration received or receivable by non-resident e-commerce operators for online sale/provision or facilitation of goods or services to Indian-resident purchasers, customers accessing from Indian IP addresses, or in specified cases to non-residents (targeted advertising, sale of data). Definitions, quarterly payment deadlines, collection and recovery, and compliance/penalty provisions are added and existing sections amended to treat 'e-commerce operator' similarly to an assessee. Exemptions include supplies effectively connected to an Indian permanent establishment, amounts already taxable under prior levy, and a turnover threshold below INR 2 crore.
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