GST treatment of extended warranty clarified: separate warranty supplies are taxable as services and goods replacement follows ITC rules. Clarifies that prior guidance on replacement of parts under warranty applies equally to replacement of goods as such; distributor replacements from its own stock replenished by the manufacturer via delivery challan without consideration attract no GST and require no ITC reversal; and extended warranty supplied by a different person or sold after original supply is to be treated as a supply of services distinct from the supply of goods, with simultaneous sale by the same supplier forming part of a composite supply.