Equalisation levy on digital services targets consideration from supplies, advertising and data sales to Indian users. An equalisation levy is charged on consideration received or receivable by an e-commerce operator for e-commerce supply of services to persons using an internet protocol address located in India or to residents of India, and in specified circumstances covering targeted advertising and sale of data. The levy excludes supplies effectively connected with a permanent establishment in India and where levy is chargeable under the separate provision, and it exempts operators whose Indian-connected turnover from such supplies is below the statutory threshold. The section also prescribes that it will cease to apply to consideration received on or after the legislated cutoff date.