Activities intended to protect goods and facilitate inventory management & storage does not amount to manufacture- AAR

CA Urvashi Porwal Brief Facts M/s Amazon Wholesale (India) Private Ltd (hereinafter also referred to as the applicant) is a private limited company incorporated in India under the Companies Act, 1956 and the Companies Act, 2013. The main objects of the applicant inter alia includes; to carry on the business of wholesale trading of all kinds of goods and products including all kinds of consumer goods, commodities, durables, merchandise, articles and products either physically or online platform or through any other mode including engaging in B2B e-commerce in the nature wholesale distribution o...