Extended warranty treated as a distinct service when separate from the goods supplier, attracting GST on the warranty supply. Clarifies that replacements of goods 'as such' during warranty are to be read as replacements of 'goods or its parts' and follow prior guidance on GST liability and ITC reversal; replenishment by a manufacturer to a distributor via delivery challan without consideration is not a taxable supply and does not require ITC reversal by the manufacturer; and extended warranty supplied by a person different from the goods supplier or supplied after original sale is a distinct supply of services, with the extended-warranty supplier liable to discharge GST on that service.