https://www.taxtmi.com/circulars?id=71144 Warranty replacement treatment applies to replacement of entire goods as well as individual 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 the replenishment and the manufacturer need not reverse input tax credit. Extended warranty supplied by the same supplier at the original sale forms part of a composite supply of goods; where supplied by another person, or after the original sale, it is a separate supply of services. en-us Fri, 12 Jul 2024 00:00:00 +0530 Sat, 05 Sep 2026 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71144 Warranty replacement treatment applies to replacement of entire goods as well as individual 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 the replenishment and the manufacturer need not reverse input tax credit. Extended warranty supplied by the same supplier at the original sale forms part of a composite supply of goods; where supplied by another person, or after the original sale, it is a separate supply of services. Circulars GST - States Fri, 12 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71144