TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>GST Circular: No Extra GST on Free Warranty Replacements and Repairs; ITC Reversal Not Needed for Manufacturers.</h1> The circular clarifies the Goods and Services Tax (GST) implications for warranty replacements and repair services. It states that no additional GST is payable on warranty replacements or repairs provided free of charge, as the cost is included in the original supply. Manufacturers are not required to reverse input tax credit (ITC) for such replacements. Distributors providing warranty services on behalf of manufacturers without charging customers are also exempt from GST, unless additional charges are applied. Extended warranties are subject to GST based on their contractual terms. The circular aims to prevent litigation by ensuring uniform interpretation of GST provisions.
TaxTMI 
TaxTMI 
