Warranty and extended warranty GST treatment clarified for goods replacement, distributor replenishment, and separate service supply taxation. Warranty replacement of goods or parts is clarified to fall within the earlier circular, so that the treatment of GST liability and input tax credit reversal applies even where goods as such are replaced under warranty. Where a distributor replaces goods or parts from its own stock and is later replenished by the manufacturer through a delivery challan without separate consideration, no GST is payable on the replenishment and no input tax credit reversal is required. Extended warranty supplied by a person different from the goods supplier, or supplied after the original sale, is treated as a separate supply of services taxable under GST.