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of <h1>Digital Services Taxation Targets Global Tech Giants with Comprehensive Levy Targeting E-Commerce and Online Platform Transactions</h1> India introduced Equalisation Levy (EQL) following BEPS Action Report 1, becoming the first country to implement such a tax. The levy applies to specified digital services and e-commerce transactions at rates of 6% and 2% respectively. It covers various e-commerce business models, including online platforms, market-based, and inventory-based models. The levy extends across India, excluding Jammu and Kashmir, and applies to services provided between June 2016 and April 2025, with recent expansions in scope through Finance Act 2020.
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