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of <h1>Maharashtra GST Clarifies ITC on Warranty Replacements: No Extra GST on Free Repairs, Extended Warranties Taxable.</h1> The Maharashtra State GST office issued a circular clarifying the availability of Input Tax Credit (ITC) for warranty replacement of parts and repair services. It aligns with a CBIC circular, stating that no additional GST is payable on warranty replacements or repairs provided without extra charges, as the original supply's value includes these costs. Manufacturers are not required to reverse ITC for such warranty services. Distributors providing warranty services without charging customers are also exempt from GST, unless additional consideration is charged. Extended warranties are subject to GST based on when the agreement is made relative to the original supply.
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