The AAR held that the charitable institution continues to be exempt from paying GST by virtue of their registration under Section 12AB of the Income Tax Act, 1961.

The Tribunal set aside the service tax demand against the Amway distributor, noting the SCN lacked clarity and held that distributors resell goods on their own account not service providers.

Based on the inspection report and absence of compliance, the adjudicating officer concluded that the company had failed to file INC‑22 and continued in default from May 30, 2019, until December 31, 2025, a total of 2,408 days.