https://www.taxtmi.com/forum/issue?id=113404 GST on free of cost supplies depends on whether the transfer is characterised as a taxable supply; specified activities are treated as supply even without consideration, making GST and ITC consequences applicable. Warranty replacements provided without charge are generally not taxable because original consideration is treated as covering warranty costs, and suppliers need not reverse ITC on parts replaced under warranty; by contrast, non warranty free supplies that qualify as taxable supplies require ITC reversal or adjustment as per supply characterization. en-us Tue, 13 Feb 2018 12:44:31 +0530 Thu, 23 Jan 2025 15:55:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113404 GST on free of cost supplies depends on whether the transfer is characterised as a taxable supply; specified activities are treated as supply even without consideration, making GST and ITC consequences applicable. Warranty replacements provided without charge are generally not taxable because original consideration is treated as covering warranty costs, and suppliers need not reverse ITC on parts replaced under warranty; by contrast, non warranty free supplies that qualify as taxable supplies require ITC reversal or adjustment as per supply characterization. Discussion-Forum GST Tue, 13 Feb 2018 12:44:31 +0530 https://www.taxtmi.com/forum/issue?id=113404