https://www.taxtmi.com/circulars?id=69367 Extends prior circular instructions so that references to replacement of "part(s)" shall be read as "goods or its parts" for warranty replacements; confirms that distributor replacements from own stock later replenished by the manufacturer via delivery challan without consideration attract no GST and require no ITC reversal by the manufacturer; and clarifies that extended warranty supplied by a different person at sale, or supplied after sale, is a separate supply treated as a supply of services, with the warranty supplier liable to discharge GST. en-us Fri, 05 Jul 2024 00:00:00 +0530 Thu, 12 Mar 2026 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69367 Extends prior circular instructions so that references to replacement of "part(s)" shall be read as "goods or its parts" for warranty replacements; confirms that distributor replacements from own stock later replenished by the manufacturer via delivery challan without consideration attract no GST and require no ITC reversal by the manufacturer; and clarifies that extended warranty supplied by a different person at sale, or supplied after sale, is a separate supply treated as a supply of services, with the warranty supplier liable to discharge GST. Circulars GST - States Fri, 05 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69367