Charge of Equalisation levy on E-commerce supply or services - Section 165A of the Finance Act, 2016

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..... amount of consideration received or receivable by an e-commerce operator from e-commerce supply or services made or provided or facilitated by it- to a person resident in India; or to a non-resident in the specified circumstances as referred to in section 165A(3); or to a person who buys such goods or services or both using internet protocol address located in India. (2) Non-Cha .....

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..... e advertisement though internet protocol address located in India; and sale of data, collected from a person who is resident in India or from a person who uses internet protocol address located in India. Consideration received or receivable from e-commerce supply or services shall include consideration for sale of goods irrespective of whether the .....

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