https://www.taxtmi.com/circulars?id=67272 The original supply value includes anticipated warranty replacement and repair costs, so where replacement parts or repair services are provided during warranty without separate consideration, no further GST is chargeable and the manufacturer is not required to reverse input tax credit. If additional consideration is charged, GST applies. Distributor actions: free warranty service to customers attracts no GST; invoicing the manufacturer for parts/services is a taxable supply enabling manufacturer ITC; manufacturer-provided parts to distributor without charge do not attract GST or ITC reversal. en-us Wed, 16 Aug 2023 00:00:00 +0530 Wed, 20 Mar 2024 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67272 The original supply value includes anticipated warranty replacement and repair costs, so where replacement parts or repair services are provided during warranty without separate consideration, no further GST is chargeable and the manufacturer is not required to reverse input tax credit. If additional consideration is charged, GST applies. Distributor actions: free warranty service to customers attracts no GST; invoicing the manufacturer for parts/services is a taxable supply enabling manufacturer ITC; manufacturer-provided parts to distributor without charge do not attract GST or ITC reversal. Circulars GST - States Wed, 16 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67272