Warranty replacements and repairs: no additional GST where covered in original supply; GST applies to any additional consideration. Where a manufacturer's original supply includes the expected cost of warranty replacements and repairs, replacements or repairs provided during the warranty without separate consideration attract no further GST and do not require reversal of input tax credit. If additional consideration is charged, GST applies to that consideration. Distributor actions are taxable only when they constitute a supply invoiced to the manufacturer; manufacturer-provided parts to distributors for warranty replacement without consideration do not attract GST or ITC reversal. Repair services charged by a distributor to the manufacturer are taxable and the manufacturer may claim ITC. Extended warranty at sale is part of the composite supply; post-sale extended warranty is a separate taxable contract.