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of <h1>Gujarat Clarifies GST on Warranty Replacements: No Extra Tax on Parts/Services; GST Applies on Additional Charges.</h1> The circular issued by the Chief Commissioner of State Tax, Gujarat, clarifies the Goods and Services Tax (GST) implications on warranty replacements and repair services. It states that no additional GST is chargeable on parts or services provided under warranty without extra consideration, as the tax is included in the original supply. Manufacturers and distributors are not required to reverse input tax credit (ITC) for such supplies. However, GST is applicable if additional charges are made. In cases of extended warranties, GST is payable depending on when the agreement is made and whether it includes goods, services, or both.
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