Warranty replacement GST treatment: no GST or input tax credit reversal when replacements/repairs are free under original warranty. Where the original supply's value includes warranty, replacements or repairs provided during warranty without separate consideration attract no additional GST and the manufacturer need not reverse input tax credit; if additional consideration is charged, GST applies on that additional consideration.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Warranty replacement GST treatment: no GST or input tax credit reversal when replacements/repairs are free under original warranty.
Where the original supply's value includes warranty, replacements or repairs provided during warranty without separate consideration attract no additional GST and the manufacturer need not reverse input tax credit; if additional consideration is charged, GST applies on that additional consideration.
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