Extended warranty as service: sold separately or after original sale is taxable as a distinct service, supplier liable for GST. Clarification extends prior guidance so that replacement of entire goods under warranty is treated like replacement of parts for GST and input tax credit (ITC) purposes; distributor replacement from own stock followed by manufacturer replenishment by delivery challan without consideration is not taxable and requires no ITC reversal by the manufacturer; and extended warranty supplied by a different person or sold after original supply is a distinct supply of services with the warranty supplier liable to discharge GST.