Regarding the Digital Service Tax/ Equalization Levy, Please r | ECONOMY by VIVEK SINGH

Regarding the Digital Service Tax/ Equalization Levy, Please read the following two links and you will understand.
https://t.me/VivekSingh_Economy/2152
https://t.me/VivekSingh_Economy/2178

After reading the above two links please read the following:

The government in March 2021 decided not to levy 2% digital service tax if goods and services are sold through Indian arm of foreign e-commerce players.
The amendment to Finance Bill 2021 clarifies that offshore e-commerce platforms don’t have to pay 2% equalisation levy if they have permanent establishment or they pay any income tax here.
However, foreign companies who are not paying any tax will have to pay.