Progress

Current status
in grace period
01 Jun 2016 in force
11 May 2016 adopted
05 May 2016 under deliberation
29 Feb 2016 under deliberation

Scope

Implementers
India
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
online advertising provider
Government Branch
legislature
Government Body
parliament
Implementation Level
national

Timeline of events

01 Jun 2016
in force

Implementation of Equalisation Levy in Finance Act 2016

The Equalisation Levy comes into force as of 1 June 2016. A tax of 6% shall be applied to the amount received for any specified service received by a person resident in India. Specified service in this context refers to "online advertisement, any pr…

Source
Event type law
Action type implementation
Government branch legislature
Government body parliament
11 May 2016
adopted

Adoption of Equalisation Levy in Finance Act 2016

The Rajya Sabah approved the Finance Act 2016 which was therefore adopted. it contains the introduction of a digital service tax. A tax of 6% shall be applied to the amount received for any specified service received by a person resident in India. S…

Source
Event type law
Action type adoption
Government branch legislature
Government body parliament
05 May 2016
under deliberation

Passage of Equalisation Levy in Finance Act 2016

The Lok Sabha passed the Finance Act 2016 containing a digital service tax to the Rajya Sabha. A tax of 6% shall be applied to the amount received for any specified service received by a person resident in India. Specified service in this context re…

Source
Event type law
Action type passage
Government branch legislature
Government body parliament
29 Feb 2016
under deliberation

Introduction of Equalisation Levy in Finance Act 2016

The Finance Act 2016 was presented to the Lok Sabha. Chapter VIII contains the introduction of an Equalisation Levy. A tax of 6% shall be applied to the amount received for any specified service received by a person resident in India. Specified serv…

Source
Event type law
Action type introduction
Government branch legislature
Government body parliament