Article
Budget 2026: Customs levy on e-commerce - Is India ready to levy duty on digital goods?
Budget 2026 may mark a turning point in India’s digital trade policy as the WTO e-commerce moratorium on customs duties nears expiry. This article examines whether India is preparing to introduce a new Chapter 99 under the customs tariff to classify and potentially levy duties on digital goods, the implications for sovereignty, domestic industry protection, revenue mobilisation and the feasibility of taxing digital transmissions.