https://www.taxtmi.com/caselaws?id=397579 The Karnataka AAAR upheld the AAR's decision regarding warranty services provided by a Volvo truck distributor. The appellant's 19-day filing delay was condoned due to statutory audit obligations. The authority confirmed that warranty repair services are supplied to customers, not to Volvo Sweden, despite Sweden reimbursing costs. The manufacturer's obligation to provide warranty coverage doesn't change the service recipient. However, the AAAR declined to rule on whether services constitute zero-rated exports, citing lack of jurisdiction over place of supply determinations under Section 97(2) of the GST Act. en-us Thu, 06 Feb 2020 00:00:00 +0530 Fri, 28 Mar 2025 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397579 The Karnataka AAAR upheld the AAR's decision regarding warranty services provided by a Volvo truck distributor. The appellant's 19-day filing delay was condoned due to statutory audit obligations. The authority confirmed that warranty repair services are supplied to customers, not to Volvo Sweden, despite Sweden reimbursing costs. The manufacturer's obligation to provide warranty coverage doesn't change the service recipient. However, the AAAR declined to rule on whether services constitute zero-rated exports, citing lack of jurisdiction over place of supply determinations under Section 97(2) of the GST Act. Case-Laws GST Thu, 06 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397579