Equalisation levy: tread with caution

"There are other implementation challenges as well, such as lack of mechanism for determination of nature of service, lack of clarity on the mode of determination of PE of the service provider, etc. While equalisation levy is currently levied on online advertisement, etc., its scope may be expanded over time, as recommended by the expert committee, to cover online sale of goods and services, software, movies, music, etc."

This article was originally published in The Hindu Business Line.