Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/ Extended Warranty, in furtherance to Circular No. 07/2023-GST(State) dated 19.07.2023 corresponding to Central Circular No. 195/07/2023-GST dated 17.07.2023
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GST liability and input tax credit on warranty and extended warranty clarified for uniform implementation across field formations. Clarification is issued on GST liability and input tax credit availability in cases involving warranty and extended warranty. State tax authorities are instructed, for uniform implementation of the Act, to follow the guidelines contained in the corresponding Central Board circular on the same subject.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST liability and input tax credit on warranty and extended warranty clarified for uniform implementation across field formations.
Clarification is issued on GST liability and input tax credit availability in cases involving warranty and extended warranty. State tax authorities are instructed, for uniform implementation of the Act, to follow the guidelines contained in the corresponding Central Board circular on the same subject.
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