Activities relating to spectacles, frames & tagging of jewellery does not amount to manufacture– AAR

CA Urvashi Porwal Brief Facts M/s Amazon Seller Services Private Limited (hereinafter also referred to as applicant) is a private limited company incorporated in India under the Companies Act, 1956. Applicant provides an IT enabled / online platform to third party manufacturers / merchants to list and market their products; that this platform is offered on www.amazon.in for which a fee is charged to merchants for such online listing services; that for this purpose, as an additional service offering, the applicant has established a fulfillment center at the said warehouse(s) that receives, stor...