Clarification in respect of GST liability and ITC availability in cases involving Warranty/ Extended Warranty – Circular No. 216/10/2024-GST dated 26.06.2024
Circular No. 216/10/2024-GST F. No. CBIC-20001/4/2024-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing ***** North Block, New Delhi Dated the 26th June, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) The Principal Directors General/ Directors General