https://www.taxtmi.com/circulars?id=67703 Clarifies that prior guidance on replacement of parts under warranty applies equally to replacement of goods as such; distributor replacements from its own stock replenished by the manufacturer via delivery challan without consideration attract no GST and require no ITC reversal; and extended warranty supplied by a different person or sold after original supply is to be treated as a supply of services distinct from the supply of goods, with simultaneous sale by the same supplier forming part of a composite supply. en-us Mon, 08 Jul 2024 00:00:00 +0530 Tue, 30 Jul 2024 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67703 Clarifies that prior guidance on replacement of parts under warranty applies equally to replacement of goods as such; distributor replacements from its own stock replenished by the manufacturer via delivery challan without consideration attract no GST and require no ITC reversal; and extended warranty supplied by a different person or sold after original supply is to be treated as a supply of services distinct from the supply of goods, with simultaneous sale by the same supplier forming part of a composite supply. Circulars GST - States Mon, 08 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67703