If you sell on Amazon or Flipkart, knowing where your inventory actually sits is not a logistics curiosity — it is a GST compliance requirement. Every fulfilment centre (FC) where your stock is stored counts as an Additional Place of Business (APOB) under GST law. Miss a registration and you are operating in that state without a valid GST presence, which can trigger notices, held shipments, and penalties.
In 2026, both Amazon and Flipkart have significantly expanded their FC footprints. This post gives you a complete, state-wise list of Amazon fulfilment centres and Flipkart fulfilment centres in India, followed by a practical guide on what the locations mean for your GST registration.
What is FBA and FBF fulfilment?
Fulfilment by Amazon (FBA) and Fulfilment by Flipkart (FBF) are inventory management services where the marketplace stores, packs, and ships products on the seller’s behalf.
Under FBA, you send your stock to one or more Amazon fulfilment centres. Amazon then picks, packs, and delivers orders, handles returns, and provides customer service. FBF works on the same model — you send inventory to Flipkart’s warehouses and Flipkart manages fulfilment end-to-end.
The key distinction for compliance: when your goods sit in a warehouse in another state, you have a GST obligation in that state — regardless of whether you own the warehouse. The FC address must be added as an APOB on your GST registration for every state where the platform stores your inventory.
Amazon fulfilment centres in India: state-wise list (2026)
Amazon currently operates 33 fulfilment centres across 12 states in India. The list below is based on the official FC codes and addresses available from Amazon’s seller resources.
| State | City / Area | FC code / location name |
|---|---|---|
| Assam | Kamrup | SGAA — Omshree Industrial Park, Rampur |
| Delhi | Badarpur | DEX8 — Mohan Co-operative Industrial Estate, Badarpur |
| Delhi | Mathura Road | DEX3 — Mohan Co-operative Industrial Estate |
| Delhi | Mathura Road | PNQ2 — Mohan Co-operative Industrial Estate |
| Gujarat | Ahmedabad | AMD2 — Gallops Industrial Park, Rajoda |
| Haryana | Gurgaon (Binola) | DEL5 — Binola, Manesar |
| Haryana | Gurgaon (Jamalpur) | DEL4 — Jamalpur |
| Haryana | Mewat (Tauru) | DEL2 — Tauru |
| Haryana | Gurgaon (Sohna) | DEL8 / DED5 — ESR Sohna Logistics Park |
| Haryana | Gurgaon (Farukhnagar) | DED3 — Farukhnagar Logistics Parks |
| Karnataka | Bengaluru (Anekal) | BLR7 — Thattanahalli, Anekal |
| Karnataka | Bengaluru (Devanahalli) | BLR4 — Devanahalli |
| Karnataka | Bengaluru (Hoskote) | BLR5 — Jadigenahalli |
| Karnataka | Bengaluru (Devanahalli) | BLR8 — Devanahalli |
| Madhya Pradesh | Indore | SIDA — Pipliya Kumhar |
| Madhya Pradesh | Bhopal | FBHB — Govindpura Industrial Area |
| Madhya Pradesh | Bhopal | FIDA — Govindpura Industrial Area |
| Maharashtra | Pune (Khed) | PNQ3 — Ambethan, Khed |
| Maharashtra | Thane (Bhiwandi) | BOM7 — Vahuli, Bhiwandi |
| Maharashtra | Thane (Bhiwandi) | BOM4 — Vashere, Bhiwandi |
| Maharashtra | Thane (Bhiwandi) | BOM5 — Vashere, Bhiwandi |
| Maharashtra | Thane (Bhiwandi) | ISK3 — Pise, Bhiwandi |
| Punjab | Ludhiana | ATX1 — Nahar Logistics Park |
| Rajasthan | Jaipur (Bagru) | JPX2 — Bagru |
| Rajasthan | Jaipur (Jhotwara) | JPX1 — Jhotwara Industrial Area |
| Tamil Nadu | Thiruvallur | MAA4 — Indo Space Industrial Park |
| Tamil Nadu | Coimbatore | CJB1 — Chettipalayam |
| Telangana | Hyderabad (Shamshabad) | HYD8 / HYD3 — Mamidipally, Shamshabad |
| Uttar Pradesh | Lucknow | LKO1 — Bhukapur |
| Uttar Pradesh | Bijnour | SLDK — Kishanpur Kodia |
| West Bengal | Howrah (Panchla) | CCX1 — Raghudevpur, Panchla |
| West Bengal | Howrah (Panchla) | CCX2 — Panchla |
Note: Amazon periodically adds or consolidates FCs. Always verify the current FC address through your Seller Central dashboard under Inventory > Manage FBA Inventory before filing or updating GST registration.
Flipkart fulfilment centres in India: state-wise list (2026)
Flipkart operates fulfilment centres across major logistics corridors in India. The network is concentrated in high-volume states — Maharashtra, Karnataka, Haryana, and West Bengal — with secondary presence in UP, Rajasthan, Tamil Nadu, and Telangana.
| State | City / Area | FC name / location |
|---|---|---|
| Haryana | Gurgaon (Tauru) | Flipkart FC — NH-8, Tauru, Gurgaon |
| Haryana | Kundli (Sonipat) | Flipkart FC — Kundli Industrial Area |
| Karnataka | Bengaluru (Hoskote) | Flipkart FC — Hoskote Industrial Area |
| Karnataka | Bengaluru (Devanahalli) | Flipkart FC — Devanahalli, North Bengaluru |
| Maharashtra | Thane (Bhiwandi) | Flipkart FC — Bhiwandi Logistics Park |
| Maharashtra | Pune | Flipkart FC — Chakan Industrial Area, Pune |
| Tamil Nadu | Chennai (Sriperumbudur) | Flipkart FC — Sriperumbudur, Kancheepuram |
| Telangana | Hyderabad (Shamshabad) | Flipkart FC — Rajiv Gandhi International Airport area |
| Uttar Pradesh | Noida | Flipkart FC — Noida Special Economic Zone (NSEZ) |
| Uttar Pradesh | Lucknow | Flipkart FC — Amausi Industrial Area |
| West Bengal | Kolkata (Howrah) | Flipkart FC — Uluberia, Howrah |
| Rajasthan | Jaipur | Flipkart FC — Sitapura Industrial Area, Jaipur |
| Gujarat | Ahmedabad | Flipkart FC — Vatva Industrial Area, Ahmedabad |
| Madhya Pradesh | Bhopal | Flipkart FC — Mandideep Industrial Area |
Note: Flipkart does not publish a single consolidated FC address list publicly. The above reflects locations documented across seller support resources and logistics disclosures as of 2026. Confirm the exact registered address for each FC through the Flipkart Seller Hub or by requesting it from your Flipkart account manager before adding it as APOB.
Why does warehouse location matter for GST?
Under the GST Act, a “place of business” includes any location where a taxpayer keeps goods — even temporarily. When you enrol in FBA or FBF and your goods are stored in an FC in another state, that FC becomes your place of business in that state for GST purposes.
This has two direct consequences:
- State-wise GST registration: You need a GSTIN in every state where your stock is held in an FC. If you are registered only in, say, Delhi, but Amazon stores your inventory in Bengaluru and Hyderabad FCs, you are non-compliant in Karnataka and Telangana.
- APOB declaration: The FC address must be added as an Additional Place of Business (APOB) on your GST registration in that state. You cannot simply register for GST in the state without declaring the specific FC address.
Amazon and Flipkart typically display which FCs hold your inventory inside the seller dashboard. Cross-reference that list with the FC locations above to determine which states require a new or updated GST registration.
Also note: inter-state stock transfers to FCs are treated as branch transfers under GST. These attract IGST and require proper documentation — another reason accurate APOB registration is not optional.
For a detailed breakdown of how multi-state FC inventory works for GST compliance, read what VPOB is and when you should register.
How to register a fulfilment centre as APOB
The APOB registration process runs through the GST portal. Here is the step-by-step flow:
- Confirm your FC address: Get the exact registered address of the FC — not just the city or pin code. Amazon provides this in Seller Central; Flipkart provides it through seller support. The address must match GST records exactly.
- Log in to the GST portal: Go to gst.gov.in and navigate to Services > Registration > Amendment of Registration (Non-Core Fields).
- Add APOB: Under the “Additional Places of Business” tab, click “Add New” and enter the FC address details — state, district, PIN, address line.
- Upload supporting documents: You will need the FC’s NOC or consent letter (provided by Amazon or Flipkart on request) and proof of the FC address (typically the platform’s letter confirming storage at that location).
- Submit and track: After submission, the amendment is processed within 15 working days. You will receive a revised GST registration certificate reflecting the APOB.
- Repeat per state: If your inventory is held across multiple states, you need to register in each state separately — each with its own GSTIN and APOB declaration for the FC in that state.
For a detailed walkthrough with screenshots and document checklist, see our guide on how to register an e-commerce fulfilment centre as APOB.
If you are evaluating whether FBA or FBF is right for your business from a compliance standpoint, also read when to consider Fulfilment by Amazon and when to consider Fulfilment by Flipkart.
Virtual office for APOB registration
In states where Amazon or Flipkart do not yet have an FC but you want to establish GST presence for future inventory, a virtual office address can serve as your registered APOB — giving you a compliant commercial address without leasing physical space. myHQ’s virtual office plans are available across 25+ cities in India and include all documents required for GST and ROC registration.
Frequently asked questions
Do I need GST registration in every state where an FC holds my stock?
Yes. Under GST law, storing goods in a warehouse in another state constitutes a place of business in that state. You need a GSTIN in every state where your inventory is physically held in an FC — whether that FC belongs to Amazon, Flipkart, or a third-party logistics provider.
What documents does Amazon or Flipkart provide for APOB registration?
Both platforms issue a No Objection Certificate (NOC) or a consent letter confirming that your goods are stored at a specific FC address. You can request this through Seller Central (for Amazon) or Flipkart Seller Hub support. This letter, along with the FC’s address proof, is required when filing the APOB amendment on the GST portal.
How long does APOB registration take?
The GST portal processes APOB amendments (non-core field changes) within 15 working days. In some states, a GST officer may raise a query that requires a response before approval — budget for 3 to 4 weeks end-to-end if you are registering in multiple states simultaneously.
Can I use a single GSTIN if my FCs are in multiple states?
No. GST registration is state-specific. You need a separate GSTIN for each state where you have a place of business, including each state where an FC holds your inventory. A single GSTIN covers only the state in which it is registered.
What happens if I do not register an FC as APOB?
Operating without APOB registration for an FC is a GST compliance violation. Consequences include: blocked payouts by the marketplace (Amazon and Flipkart both verify seller GST compliance), GST notices from the state tax authority, penalties under Section 122 of the CGST Act, and in serious cases, cancellation of GSTIN in your home state.
Does Amazon automatically assign inventory to FCs in other states?
Yes. By default, Amazon’s Pan-India placement option distributes your inventory across multiple FCs for faster delivery. This means your stock can end up in FCs across several states without explicit action on your part. Check your Seller Central dashboard regularly under Inventory > Manage FBA Inventory to see which FCs currently hold your stock, then ensure your APOB registrations cover those states.
Is an FC address suitable as a Principal Place of Business (PPOB) for GST?
No. An FC address belongs to Amazon or Flipkart — you cannot use it as your PPOB. The PPOB must be an address where your business actually operates and over which you have legal control. You can only use an FC address as an APOB in the states where it is located.
