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GST - Highlights / Catch Notes

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Levy of GST - replacement of parts without consideration during ...

GST

July 19, 2023

Levy of GST - replacement of parts without consideration during the warranty period - the supply of goods without consideration in the discharge of warranty obligation is not liable to GST, However, if any additional consideration is received in respect of such supplies of goods It will be liable to GST at the rate applicable for the goods as per the rate schedule. - AAR

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