01 September 2021
Dear sir / madam, we are manufacturer of Capacitors, Panels, Lightning Arrestors etc etc and supplying to all electricity board. Question - Can we send replacement under warranty period without gst ? Please suggest. Regards, S B kamble Shreem Electric Limited
01 September 2021
Yes, No GST is chargeable on such replacement under warranty, as parts are provided to the customer without consideration. The costs to be incurred during the warranty period are included in the value of the supply made earlier.
CAclubindia
