Extended warranty treated as a separate supply of services when supplied after sale or by a different supplier, attracting GST obligations. Extends prior circular instructions so that references to replacement of 'part(s)' shall be read as 'goods or its parts' for warranty replacements; confirms that distributor replacements from own stock later replenished by the manufacturer via delivery challan without consideration attract no GST and require no ITC reversal by the manufacturer; and clarifies that extended warranty supplied by a different person at sale, or supplied after sale, is a separate supply treated as a supply of services, with the warranty supplier liable to discharge GST.