https://www.taxtmi.com/circulars?id=70829 Warranty replacement treatment applies to replacement of entire goods as well as parts. Where a distributor replaces goods or parts from its own stock on behalf of a manufacturer and receives replenishment without separate consideration, no GST is payable on replenishment and the manufacturer need not reverse input tax credit. Extended warranty supplied by a person different from the goods supplier is a separate supply of services. Extended warranty supplied after the original sale is also a distinct taxable supply of services. en-us Mon, 15 Jul 2024 00:00:00 +0530 Tue, 18 Aug 2026 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70829 Warranty replacement treatment applies to replacement of entire goods as well as parts. Where a distributor replaces goods or parts from its own stock on behalf of a manufacturer and receives replenishment without separate consideration, no GST is payable on replenishment and the manufacturer need not reverse input tax credit. Extended warranty supplied by a person different from the goods supplier is a separate supply of services. Extended warranty supplied after the original sale is also a distinct taxable supply of services. Circulars GST - States Mon, 15 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70829