https://www.taxtmi.com/article/detailed?id=8852 The ruling treated warranty repairs by an Indian distributor as a composite supply to the Indian customer because consideration ultimately derives from the foreign manufacturer, but the author argues the transactions are distinct: the foreign manufacturer sells goods (including a warranty element) and separately subcontracts after sale warranty services to the Indian distributor, and where the manufacturer is the party liable to reimburse the distributor the statutory recipient test supports treating the warranty service as an export under GST if place of supply and other export conditions are met. en-us Wed, 11 Dec 2019 14:57:33 +0530 Wed, 11 Dec 2019 14:57:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8852 The ruling treated warranty repairs by an Indian distributor as a composite supply to the Indian customer because consideration ultimately derives from the foreign manufacturer, but the author argues the transactions are distinct: the foreign manufacturer sells goods (including a warranty element) and separately subcontracts after sale warranty services to the Indian distributor, and where the manufacturer is the party liable to reimburse the distributor the statutory recipient test supports treating the warranty service as an export under GST if place of supply and other export conditions are met. Articles Goods and Services Tax - GST Wed, 11 Dec 2019 14:57:33 +0530 https://www.taxtmi.com/article/detailed?id=8852