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The Finance Act 2020 comes into force and expands the Equalization Levy to e-commerce operators. A 2% tax shall be applicable for the online sale of goods owned or facilitated by the e-commerce operator, online provision of services provided by or facilitated by the e-commerce operator. The operator has to be located outside of India. Furthermore, the sale or service has to be made to a person resident in India. The levy shall not apply when a permanent establishment in connection to the taxes services is operated in India or the general equalization levy of 6% is applicable. Furthermore, a threshold of taxable services per year of Rs 20'000'000 applies.
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