Charge of equalization levy on e-commerce supply of services

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.... receivable by an e-commerce operator from e-commerce supply or services made or provided or facilitated by it- (i) to a person resident in India; or (ii) to a non-resident in the specified circumstances as referred to in sub-section (3); or (iii) to a person who buys such goods or services or both using internet protocol address located in India. (2) The equalisation....

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....t in India or a customer who accesses the advertisement though internet protocol address located in India; and (ii) sale of data, collected from a person who is resident in India or from a person who uses internet protocol address located in India.] ^3[(b) consideration received or receivable from e-commerce supply or services shall include-- (i) consideration for sale o....

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....provisions of this section shall not apply to any consideration received or receivable by an e-commerce operator from e-commerce supply or services made or provided or facilitated by it on or after the 1st day of August, 2024.]     ****************** NOTES:- 1.  Inserted vide Section 153 of the Finance Act, 2020 dated 27-03-2020 2.  Subs....