https://www.taxtmi.com/forum/issue?id=115821 Where warranty supplies are contractually included and taxed in the initial sale, subsequent free replacements or repair services during the warranty period are treated as part of the original supply; no additional GST arises and no reversal of input tax credit is required. If consideration for warranty is reflected and taxed in the original tax invoice, contributors view that separate advance receipt documentation under section 31(3)(d) was not applied in the forum and the absence of an actual warranty event does not require adjustment of tax already paid on the inclusive sale. en-us Sat, 28 Dec 2019 20:16:16 +0530 Thu, 23 Jan 2025 15:54:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115821 Where warranty supplies are contractually included and taxed in the initial sale, subsequent free replacements or repair services during the warranty period are treated as part of the original supply; no additional GST arises and no reversal of input tax credit is required. If consideration for warranty is reflected and taxed in the original tax invoice, contributors view that separate advance receipt documentation under section 31(3)(d) was not applied in the forum and the absence of an actual warranty event does not require adjustment of tax already paid on the inclusive sale. Discussion-Forum GST Sat, 28 Dec 2019 20:16:16 +0530 https://www.taxtmi.com/forum/issue?id=115821