https://www.taxtmi.com/caselaws?id=439722 The AAR held that GST is not leviable on goods supplied as free replacement during warranty period without consideration. The applicant supplied elastomeric pads free of cost under warranty terms to railway authorities. The ruling established that warranty replacements involve no separate consideration as charges were already included in original supply value. No GST is chargeable on replacement goods during warranty period since they have nil value and no additional consideration is received. The decision was supported by precedent from Tamil Nadu AAR regarding warranty replacements. en-us Mon, 05 Dec 2022 00:00:00 +0530 Thu, 17 Apr 2025 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439722 The AAR held that GST is not leviable on goods supplied as free replacement during warranty period without consideration. The applicant supplied elastomeric pads free of cost under warranty terms to railway authorities. The ruling established that warranty replacements involve no separate consideration as charges were already included in original supply value. No GST is chargeable on replacement goods during warranty period since they have nil value and no additional consideration is received. The decision was supported by precedent from Tamil Nadu AAR regarding warranty replacements. Case-Laws GST Mon, 05 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439722