India has published Notification No. 87/2020 on the Equalisation levy (Amendment) Rules, 2020. The rules amend the Equalisation levy Rules, 2016 in relation to the 2% Equalisation Levy that was introduced with effect from 1 April 2020 on e-commerce supplies or services, which is separate from the original 6% Equalisation Levy on advertising services.

The amendments essentially adapt the exis…