Taxability of goods given without consideration

Party is invovled in sale of computer parts and other electronics. It also provides maintenance services including parts which are given free of cost.The party charges the customer only for Maintenance services within which the value of goods are also included.The party
pays gst on such services.
whether gst has to be paid on value given free of cost??
If no, then whether input has to be reversed?

charges gst on services provided