Equalisation levy applicability: charge on e commerce consideration for supplies or services to or accessed by Indian users. Section 165A imposes equalisation levy on consideration received or receivable by an e commerce operator for e commerce supply or services made to a person resident in India, to a non resident in specified circumstances (targeted advertisements or sale of data from Indian users), or where the buyer uses an internet protocol address in India. Consideration covers sale of goods and provision of services regardless of ownership or facilitation, but excludes transactions effectively connected with a permanent establishment in India; exemptions apply for PE connected activity, levy under Section 165, and where receipts are below the prescribed turnover threshold.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Equalisation levy applicability: charge on e commerce consideration for supplies or services to or accessed by Indian users.
Section 165A imposes equalisation levy on consideration received or receivable by an e commerce operator for e commerce supply or services made to a person resident in India, to a non resident in specified circumstances (targeted advertisements or sale of data from Indian users), or where the buyer uses an internet protocol address in India. Consideration covers sale of goods and provision of services regardless of ownership or facilitation, but excludes transactions effectively connected with a permanent establishment in India; exemptions apply for PE connected activity, levy under Section 165, and where receipts are below the prescribed turnover threshold.
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