The December 2025 edition of the Handbook incorporates the latest statutory amendments and clarifications issued by the Government.

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.

The court noted the observation of the apex court that the object of the grant given determines the nature of the incentive subsidy and the form of mechanism through which the grant is given is not relevant.