Replacement under warrenty period

Save Share

This query is : Resolved

Quick Summary

Manufacturers supplying electrical components like capacitors and arrestors to electricity boards are asking about GST on warranty replacements. The consensus is that no GST is applicable on these replacements as they are provided without additional cost. The expense is considered part of the original sale, and a delivery challan can be used as supporting documentation.

Subhash Kamble

Subhash Kamble (Querist)
Follow

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

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
Follow

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.