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of <h1>GST Clarification: Warranty Replacements & ITC Rules Updated for Distributors and Extended Warranty Services. Feedback Invited.</h1> The circular clarifies GST liability and input tax credit (ITC) availability concerning warranty and extended warranty cases. It extends the applicability of previous clarifications to scenarios where entire goods are replaced under warranty, not just parts. For distributors replacing goods from their stock on behalf of manufacturers, it specifies that no GST is payable on replenishment, and no ITC reversal is needed. It distinguishes extended warranty as a separate supply from the original goods supply when provided by a different supplier, treating it as a service. The circular invites feedback on its implementation.
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