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of <h1>Rajasthan Tax Dept Clarifies No GST on Warranty Replacements; ITC Not Reversed, Extended Warranties Taxable.</h1> The Rajasthan Commercial Taxes Department issued a circular clarifying GST implications on warranty replacements and repair services. It states that no additional GST is payable on parts replaced or services provided during the warranty period if no extra charge is levied. Manufacturers are not required to reverse input tax credit (ITC) for such supplies. Distributors providing warranty services without charging customers are also exempt from GST, unless additional consideration is involved. Extended warranties are subject to GST based on the timing and nature of the agreement. These clarifications aim to prevent litigation and ensure consistent application of GST laws.
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