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GST - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

The supply of goods or services or both during warranty period ...

Case Laws     GST

July 14, 2021

The supply of goods or services or both during warranty period without consideration in discharge of the warranty obligation is not liable to GST. However, 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 for the goods / services as per the rate schedule. - AAR

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