https://www.taxtmi.com/circulars?id=66810 Replacement parts and repair services provided during a warranty without separate consideration do not attract further GST because the original supply value includes anticipated warranty costs; any additional consideration charged for replacements or repairs is taxable. Manufacturers need not reverse input tax credit for such warranty replacements or repairs. Distributor scenarios vary: no GST when distributor provides warranty service to the customer without charging them; GST applies when distributor charges either the customer or the manufacturer under a taxable supply. Extended warranties contracted at sale form part of the composite supply; those contracted later are separate taxable contracts. en-us Mon, 11 Sep 2023 00:00:00 +0530 Wed, 13 Sep 2023 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66810 Replacement parts and repair services provided during a warranty without separate consideration do not attract further GST because the original supply value includes anticipated warranty costs; any additional consideration charged for replacements or repairs is taxable. Manufacturers need not reverse input tax credit for such warranty replacements or repairs. Distributor scenarios vary: no GST when distributor provides warranty service to the customer without charging them; GST applies when distributor charges either the customer or the manufacturer under a taxable supply. Extended warranties contracted at sale form part of the composite supply; those contracted later are separate taxable contracts. Circulars GST - States Mon, 11 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66810