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Equalisation levy on Shopify


nikhil (articleship)     31 March 2021

nikhil
articleship 
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One of our client build the website on Shopify (PE outside India) and Shopify charge subscripttion fees and additional fees for different application plugin on website.

whether we have to pay equalisation levy on the above transaction??
Sourav

Sourav (Student)     31 March 2021

Sourav
Student 
 419 likes  6784 points

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Equalisation levy will be applicable at the rate of 2% as it is an e commerce platform of outside India
nikhil

nikhil (articleship)     31 March 2021

nikhil
articleship 
 5 likes  104 points

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If the website is accessible to the whole world and not only to India.

still equalisation levy will be at the rate of 2%?

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