The Government of India has issued its response to the Section 301 investigations initiated by the United States Trade Representative (USTR) into digital services taxes adopted or under consideration by India and other countries. India's response concerns the 2% Equalisation Levy introduced with effect from 1 April 2020 on e-commerce supplies or services. The 6% Equalisation Levy on advertising services is not addressed.
In its response to the investigation, the Government concludes that, fa…