TaxTMI Login
🎉 Festive Offer: Flat 15% off on all plans! →⚡ Don’t Miss Out: Limited-Time Offer →
TaxTMI 
Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Delhi Dept. of Trade & Taxes: No GST on Warranty Replacements if No Extra Charges Applied; Extended Warranties Subject to GST.</h1> The circular issued by the Delhi Department of Trade & Taxes clarifies the GST implications on warranty replacements and repair services. It states that no additional GST is payable on replacement parts or repair services provided during the warranty period if no extra consideration is charged. Manufacturers are not required to reverse input tax credit (ITC) for such supplies. Distributors providing these services on behalf of manufacturers without charging customers are similarly exempt from GST, unless additional charges are applied. Extended warranties are subject to GST based on the timing and nature of the agreement.
TaxTMI 
