Executive summary
On 28 October 2020, the Indian Tax Administration released implementation rules for the e-commerce supply and services equalization levy (ESS EL). The existing rules and forms relating to the advertisement equalization levy (Ad EL) were amended to extend their application to the ESS EL.
This Alert summarizes the implementation rules.
Detailed discussion
The Indian Government introduced the Ad EL in India1 as a measure to tax certain digital transactions. With effect from 1 Jun…