Archive · 23 Dec 2025
NCLT Approves Amazon India Logistics and Marketplace Merger
The National Company Law Tribunal (NCLT) in Bengaluru has approved the merger of Amazon India's logistics company, Amazon Transportation Services Pvt Ltd (ATSPL), with its marketplace unit, Amazon Seller Services Pvt Ltd (ASSPL).
This merger will help Amazon simplify its operations and reduce legal and tax compliance issues.
After the merger, all ATSPL employees will join ASSPL without losing any benefits.
ASSPL will issue 38 new shares for every 10 shares held in ATSPL.
Both companies have been doing better financially, with ASSPL reducing its loss by 90% and increasing its revenue by 19% in the last fiscal year.
ATSPL also reduced its loss by 57% and grew its revenue by 8%.
However, ASSPL is currently facing tax demands worth INR 4,097.8 Cr, with INR 4,067 Cr of that amount being contested.
NCLT approved the merger of Amazon India's logistics arm (ATSPL) with its marketplace unit (ASSPL).
Post-merger, ASSPL will issue 38 equity shares for every 10 equity shares held in ATSPL.
All ATSPL employees will be absorbed by ASSPL with no loss of service or benefits.
ASSPL's FY25 loss declined by 90% to INR 374.3 Cr, while revenue grew by 19% to INR 30,138.6 Cr.
ATSPL's FY25 loss reduced by 57% to INR 33.9 Cr, with revenue growing by 8% to INR 5,284 Cr.
- Who
- Amazon India's logistics arm (ATSPL) and marketplace unit (ASSPL)
- What
- Merger of ATSPL into ASSPL approved by NCLT
- When
- December 15, 2025
- Where
- Bengaluru, India
- Why
- To streamline business operations and reduce legal and tax compliance
- Companies Involved
- Amazon Transportation Services Pvt Ltd (ATSPL) and Amazon Seller Services Pvt Ltd (ASSPL)
- Merger Approval Date
- December 15, 2025
- Share Exchange Ratio
- 38 equity shares of ASSPL for every 10 equity shares of ATSPL
- ASSPL's FY25 Loss
- INR 374.3 Cr (90% decline from previous fiscal year)
- ASSPL's FY25 Revenue
- INR 30,138.6 Cr (19% YoY growth)
- ATSPL's FY25 Loss
- INR 33.9 Cr (57% YoY reduction)
- ATSPL's FY25 Revenue
- INR 5,284 Cr (8% YoY growth)
- Tax Demands on ASSPL
- INR 4,097.8 Cr (INR 4,067 Cr being contested)