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GST on Free Replacement of Goods under Guarantee Period
Case Law Details
- Case Name
- In re Prag Industries (India) Pvt Ltd (GST AAR Uttar Pradesh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Uttar Pradesh, Advance Rulings
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In re Prag Industries (India) Pvt Ltd (GST AAR Uttar Pradesh)
The ruling addresses the question of tax liability under GST for the supply of goods as free replacements during the guarantee period without any consideration.
The AAR examines the applicant’s submission regarding the supply of goods as free replacements during the warranty period. The applicant argues that no consideration is charged for the replacement, and therefore, no GST should be levied separately. They contend that the original supply already included the charges for the warranty period.
The AAR refers to Schedule I o...
