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    <title>Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period.</title>
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    <description>Input tax credit for warranty replacement parts and repair services during the warranty period is governed by centrally prescribed provisions adopted with necessary modifications under the Chhattisgarh GST regime. The adopted framework applies as though issued under that regime and is confined to ITC availability for warranty-related replacement parts and repair services.</description>
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      <title>Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period.</title>
      <link>https://www.taxtmi.com/circulars?id=71059</link>
      <description>Input tax credit for warranty replacement parts and repair services during the warranty period is governed by centrally prescribed provisions adopted with necessary modifications under the Chhattisgarh GST regime. The adopted framework applies as though issued under that regime and is confined to ITC availability for warranty-related replacement parts and repair services.</description>
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      <pubDate>Tue, 01 Aug 2023 00:00:00 +0530</pubDate>
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