No GST on goods/services provided under warranty

The AAR while deciding the GST applicability on provision of goods and services under warranty clause held that:

(i)The supply of goods or services or both during warranty period without consideration in discharge of the warranty obligation is not liable to GST.

(ii)If any additional consideration is received in respect of such supplies of goods or services or both it will be liable to GST at the rate applicable.

SOUTH INDIAN FEDERATION OF FISHERMEN SOCIETIES- AAR Ker