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        Case ID :

        Clarification on FDI Policy on Contract Manufacturing

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        Contract manufacturing treated as manufacturing under FDI policy, permitting wholesale, retail and e commerce sales subject to compliance. Contract manufacturing by a third party under a legally tenable contract is treated as manufacturing for FDI purposes, making the principal with foreign investment a manufacturing entity; such principals may sell products via wholesale, retail and e commerce without separate government approval, subject to compliance with applicable FDI policy conditions and FEMA requirements, for which the manufacturing entity remains responsible.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Contract manufacturing treated as manufacturing under FDI policy, permitting wholesale, retail and e commerce sales subject to compliance.

                              Contract manufacturing by a third party under a legally tenable contract is treated as manufacturing for FDI purposes, making the principal with foreign investment a manufacturing entity; such principals may sell products via wholesale, retail and e commerce without separate government approval, subject to compliance with applicable FDI policy conditions and FEMA requirements, for which the manufacturing entity remains responsible.





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                              ActsIncome Tax
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