Google To Pass On Equalisation Levy To Advertisers Visible In India Share story The equalisation levy is seen as a measure for taxing ecommerce companies which have a presence in India, but by billing their customers from offshore units, escape India’s tax regime The levy is meant to bring these non-resident companies which service Indian customers, under the ambit of tax This could mean that businesses will end up getting billed if their advertisement is visible within India even if the service/ product is not available Starting October 2021, tech giant Google will pass on India’s 2% equalisation levy introduced in April 2020 to its clients whose advertisements are visible in India, according to a report. The levy is applicable even in cases where both the buyer and the seller are not based in India, if the advertisement is visible in India.