Input tax credit for warranty services - no GST on free warranty replacements; GST applies to separately charged repairs. Where replacement parts or repair services are provided under a manufacturer's warranty without separate consideration, no additional GST is chargeable because the original supply's value includes expected warranty costs. The manufacturer is not required to reverse Input Tax Credit for such warranty replacements or repairs. Distributor scenarios vary: taxable invoiced supplies by distributors to manufacturers attract GST and permit ITC; manufacturer-supplied parts to distributors for warranty replacement without consideration are non-taxable in that transfer and require no ITC reversal; credit-note adjustments apply where distributors replace parts from earlier supplies subject to ITC reversal by the distributor. Repair services charged by a distributor to a manufacturer are taxable and eligible for ITC to the manufacturer. Extended warranty sold with original supply is part of the composite supply; sold later it is a separate taxable contract.