Equalisation levy expanded to cover digital e commerce and specified cross border services, imposing a levy on consideration for such supplies. Equalisation levy imposes a charge on consideration received or receivable for specified services supplied by nonresidents and, separately, on consideration for e commerce supply or services facilitated via digital platforms. The levy excludes amounts characterised and taxable in India as royalty or fees for technical services and distinguishes categories of covered transactions for rate and temporal application. The legislative framework recognises various e commerce business models and payment innovations in assessing the scope of the levy.