Input tax credit and GST on warranty replacements clarified: no GST on gratis warranty repairs unless extra consideration is charged. Replacement parts and repair services supplied free during a warranty period are included in the value of the original supply and not subject to further GST where no separate consideration is charged; additional consideration triggers GST. The manufacturer need not reverse input tax credit for such gratuitous warranty work. Distributor interactions are taxable or non taxable depending on whether the distributor charges the manufacturer or receives parts from the manufacturer without consideration. Repair services invoiced to the manufacturer by the distributor are taxable with ITC available. Extended warranty sold at supply forms part of the composite supply; purchased later is a separate taxable contract.