Circular on Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period (dated – 17.07.2023) – CBIC
View Pdf– Circular on Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period (dated – 17.07.2023) – CBIC.
- Clarification given whether GST would be payable When the manufacturer provides replacement of parts/repair services to the customer during the warranty period with or without consideration, whether manufacturer required to reverse the input tax credit in respect of such replacement, and whether GST is payable on replacement of parts/or repair services by a distributor. Please refer circular for more details.
