https://www.taxtmi.com/circulars?id=66740 Replacement parts or repair services supplied during an original warranty period without separate consideration are included in the value of the original supply, attract no additional GST and do not require reversal of Input Tax Credit. Additional consideration charged for replacements or repairs is taxable. Distributor scenarios are treated according to whether the distributor invoices the manufacturer, uses manufacturer-supplied parts without charge, or adjusts supplies via credit note; repair services charged to the manufacturer are taxable and ITC may be claimed by the manufacturer. en-us Fri, 04 Aug 2023 00:00:00 +0530 Mon, 14 Aug 2023 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66740 Replacement parts or repair services supplied during an original warranty period without separate consideration are included in the value of the original supply, attract no additional GST and do not require reversal of Input Tax Credit. Additional consideration charged for replacements or repairs is taxable. Distributor scenarios are treated according to whether the distributor invoices the manufacturer, uses manufacturer-supplied parts without charge, or adjusts supplies via credit note; repair services charged to the manufacturer are taxable and ITC may be claimed by the manufacturer. Circulars GST - States Fri, 04 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66740