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of <h1>Andhra Pradesh clarifies ITC rules for warranty replacements: no GST on parts/services without extra charges.</h1> The Andhra Pradesh Commercial Taxes Department issued a circular clarifying the availability of Input Tax Credit (ITC) for warranty replacements and repair services under the Andhra Pradesh Goods and Services Tax Act, 2017. It states that no additional GST is chargeable for parts or services provided during a warranty period without extra consideration, and ITC reversal is not required in such cases. If additional consideration is charged, GST applies. Distributors providing warranty services on behalf of manufacturers are also exempt from GST unless additional charges are involved. Extended warranties are subject to GST based on the timing and nature of the agreement.
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