Warranty replacement GST treatment: no GST where no consideration; additional charges attract GST and normal ITC rules. Where replacement parts or repair services are provided during a warranty period without separate consideration, their cost is treated as included in the value of the original supply and no further GST is chargeable; if additional consideration is charged, GST is payable on that additional supply. Input tax credit need not be reversed by the manufacturer for warranty replacements provided without consideration. Distributor arrangements vary: taxable invoiced supplies to manufacturers allow ITC, manufacturer-provided parts to distributors without charge attract no GST or ITC reversal, and distributor-provided repair services invoiced to the manufacturer are taxable with ITC availability for the manufacturer. Extended warranty sold at original supply is a composite supply; sold later is a separate taxable contract.