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    <title>Warranty Supplies Free from GST Unless Extra Payment Received, Then GST Applies per Rate Schedule.</title>
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    <description>The supply of goods or services or both during warranty period without consideration in discharge of the warranty obligation is not liable to GST. However, if any additional consideration is received in respect of such supplies of goods or services or both it will be liable to GST at the rate applicable for the goods / services as per the rate schedule. - AAR</description>
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