E commerce supply or services definition governs direct, facilitated, and combined digital transactions under the equalisation levy.

The definition of E Commerce supply or Services under section 164(cb) of Chapter VIII (Equalisation levy) of the Finance Act, 2016 covers: (i) online sale of goods owned by the e commerce operator; (ii) online provision of services by the e commerce operator; (iii) online sale of goods or provision of services or both facilitated by the e commerce operator; and (iv) any combination of these activities.

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