https://www.taxtmi.com/forum/issue?id=109463 FOC warranty repairs and replacements are treated as warranty services, not sales; VAT/CST applies to sale consideration and thus does not tax a warranty provided without separate consideration. If parts or inputs are replaced under warranty, any input tax credit claimed must be reversed where no output VAT is charged. Warranty services resemble insurance-like services and can attract service tax even if no separate charge is collected; contractual terms and embedded pricing affect tax treatment. en-us Fri, 27 Nov 2015 16:31:06 +0530 Thu, 23 Jan 2025 15:56:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109463 FOC warranty repairs and replacements are treated as warranty services, not sales; VAT/CST applies to sale consideration and thus does not tax a warranty provided without separate consideration. If parts or inputs are replaced under warranty, any input tax credit claimed must be reversed where no output VAT is charged. Warranty services resemble insurance-like services and can attract service tax even if no separate charge is collected; contractual terms and embedded pricing affect tax treatment. Discussion-Forum VAT / Sales Tax Fri, 27 Nov 2015 16:31:06 +0530 https://www.taxtmi.com/forum/issue?id=109463