https://www.taxtmi.com/forum/issue?id=114782 Where parts supplied under warranty are provided without consideration, those supplies are not taxable and no GST is payable; the original sale value is treated as including warranty replacement charges, so the provider of warranty replacements need not reverse input tax credit on replaced parts. Suppliers who paid higher input tax on inputs can still claim that credit even if the final product is taxed at a lower rate. Issuing parts under a delivery challan for warranty work is consistent with departmental practice supporting non-reversal of ITC. en-us Fri, 22 Mar 2019 11:37:18 +0530 Thu, 23 Jan 2025 15:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114782 Where parts supplied under warranty are provided without consideration, those supplies are not taxable and no GST is payable; the original sale value is treated as including warranty replacement charges, so the provider of warranty replacements need not reverse input tax credit on replaced parts. Suppliers who paid higher input tax on inputs can still claim that credit even if the final product is taxed at a lower rate. Issuing parts under a delivery challan for warranty work is consistent with departmental practice supporting non-reversal of ITC. Discussion-Forum GST Fri, 22 Mar 2019 11:37:18 +0530 https://www.taxtmi.com/forum/issue?id=114782