https://www.taxtmi.com/circulars?id=71432 Free warranty replacement parts and repairs are treated as costs embedded in the original taxable supply, so no further GST or input tax credit reversal arises where the customer pays no separate consideration. Additional charges remain taxable. A distributor billing the manufacturer for parts or repair services makes a taxable supply to the manufacturer, while manufacturer-provided warranty parts or free customer replacements do not trigger tax or credit reversal. Credit-note adjustment for distributor-held parts requires reversal of the related input tax credit. en-us Mon, 14 Aug 2023 00:00:00 +0530 Wed, 23 Sep 2026 17:12:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71432 Free warranty replacement parts and repairs are treated as costs embedded in the original taxable supply, so no further GST or input tax credit reversal arises where the customer pays no separate consideration. Additional charges remain taxable. A distributor billing the manufacturer for parts or repair services makes a taxable supply to the manufacturer, while manufacturer-provided warranty parts or free customer replacements do not trigger tax or credit reversal. Credit-note adjustment for distributor-held parts requires reversal of the related input tax credit. Circulars GST - States Mon, 14 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71432