Author
Ranjeet Mahtani is an associate partner in the tax practice of Economic Laws Practice (ELP), focusing on indirect taxes. He specialises in indirect taxes including central excise, customs, sales tax/ VAT and service tax as also the foreign trade policy
Equalization levy will be charged at the rate of 6 per cent of the amount of consideration for 'specified services' received by a non-resident not having a permanent establishment in India
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