https://www.taxtmi.com/circulars?id=69965 Warranty replacement of goods or parts is clarified to fall within the earlier circular, so that the treatment of GST liability and input tax credit reversal applies even where goods as such are replaced under warranty. Where a distributor replaces goods or parts from its own stock and is later replenished by the manufacturer through a delivery challan without separate consideration, no GST is payable on the replenishment and no input tax credit reversal is required. Extended warranty supplied by a person different from the goods supplier, or supplied after the original sale, is treated as a separate supply of services taxable under GST. en-us Mon, 08 Jul 2024 00:00:00 +0530 Wed, 27 May 2026 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69965 Warranty replacement of goods or parts is clarified to fall within the earlier circular, so that the treatment of GST liability and input tax credit reversal applies even where goods as such are replaced under warranty. Where a distributor replaces goods or parts from its own stock and is later replenished by the manufacturer through a delivery challan without separate consideration, no GST is payable on the replenishment and no input tax credit reversal is required. Extended warranty supplied by a person different from the goods supplier, or supplied after the original sale, is treated as a separate supply of services taxable under GST. Circulars GST - States Mon, 08 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69965