https://www.taxtmi.com/circulars?id=66663 Replacements of parts and repair services provided during the warranty period without separate consideration are covered by the value of the original taxable supply and attract no additional GST; manufacturers are not required to reverse ITC for such warranty work. Distributors providing warranty services without charging customers do not incur GST, but inter-party transactions vary: taxable invoiced supplies from distributor to manufacturer permit ITC, manufacturer-supplied parts for warranty without consideration attract no GST and no ITC reversal, and credit-note adjustments require prior reversal of ITC by the distributor. Repair services charged by a distributor to a manufacturer are taxable and ITC-eligible. Extended warranty sold with original supply is part of the composite supply; if sold later it is a separate taxable supply. en-us Fri, 21 Jul 2023 00:00:00 +0530 Tue, 25 Jul 2023 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66663 Replacements of parts and repair services provided during the warranty period without separate consideration are covered by the value of the original taxable supply and attract no additional GST; manufacturers are not required to reverse ITC for such warranty work. Distributors providing warranty services without charging customers do not incur GST, but inter-party transactions vary: taxable invoiced supplies from distributor to manufacturer permit ITC, manufacturer-supplied parts for warranty without consideration attract no GST and no ITC reversal, and credit-note adjustments require prior reversal of ITC by the distributor. Repair services charged by a distributor to a manufacturer are taxable and ITC-eligible. Extended warranty sold with original supply is part of the composite supply; if sold later it is a separate taxable supply. Circulars GST - States Fri, 21 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66663