https://www.taxtmi.com/circulars?id=67352 Replacement parts and repair services supplied during a warranty period without separate consideration are included in the value of the original taxable supply, so no additional GST is chargeable and the manufacturer need not reverse ITC; if additional consideration is charged, GST applies. Distributors providing warranty services without charging customers do not incur GST on that activity, but GST and ITC consequences follow where distributors invoice manufacturers or where credit notes and ITC reversals are involved. Extended warranty sold with the original supply is part of the composite supply; sold later it is a separate taxable supply. en-us Fri, 28 Jul 2023 00:00:00 +0530 Tue, 30 Apr 2024 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67352 Replacement parts and repair services supplied during a warranty period without separate consideration are included in the value of the original taxable supply, so no additional GST is chargeable and the manufacturer need not reverse ITC; if additional consideration is charged, GST applies. Distributors providing warranty services without charging customers do not incur GST on that activity, but GST and ITC consequences follow where distributors invoice manufacturers or where credit notes and ITC reversals are involved. Extended warranty sold with the original supply is part of the composite supply; sold later it is a separate taxable supply. Circulars GST - States Fri, 28 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67352