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of <h1>Assam Tax Circular: No GST on Warranty Replacements; Extended Warranties Subject to GST; ITC Reversal Not Required.</h1> The circular from the Principal Commissioner of State Tax, Assam, clarifies the GST implications on warranty replacements and repair services. It states that no GST is payable on parts or services provided during the warranty period without additional charges. Manufacturers are not required to reverse input tax credit (ITC) for such supplies. Distributors providing warranty services on behalf of manufacturers without charging customers are also exempt from GST, unless additional charges are made. Extended warranties included at the time of original supply are subject to GST, while separate contracts for extended warranties after the original supply also attract GST.
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