No GST on Free Replacements During Guarantee Period; Considered NIL Value as Included in Original Transaction with Railways.

Levy of GST - free replacement under guarantee period - That under guarantee and free replacement no consideration shall be chargeable from the buyer against the supply of replaceable goods, and as such no GST could be charge and payable to the Govt. The replaced items shall be of NIL value. In as much as the consideration for replaced goods has already been included as and when the original supply was made for the first time to the Indian Railways. - GST is not leviable - AAR .....

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