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    <title>Clarification in respect of GST liability and input tax credit(ITC) availability in cases involving Warranty/Extended Warranty, in furtherance to Circular No. 195/07/2023-GST dated 17.07.2023-reg.</title>
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    <description>GST treatment of warranty and extended-warranty transactions, including related input tax credit availability, is aligned with the applicable central clarification for implementation under the Delhi GST framework. The central clarification applies mutatis mutandis to promote uniform treatment of GST liability and input tax credit. The clarification is explanatory in nature, and implementation difficulties may be brought before the Commissioner of State Tax, Delhi.</description>
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