https://www.taxtmi.com/circulars?id=67168 Where the original supply's value includes warranty, replacements or repairs provided during warranty without separate consideration attract no additional GST and the manufacturer need not reverse input tax credit; if additional consideration is charged, GST applies on that additional consideration. en-us Mon, 24 Jul 2023 00:00:00 +0530 Wed, 07 Feb 2024 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67168 Where the original supply's value includes warranty, replacements or repairs provided during warranty without separate consideration attract no additional GST and the manufacturer need not reverse input tax credit; if additional consideration is charged, GST applies on that additional consideration. Circulars GST - States Mon, 24 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67168