Free replacement of parts under warranty not liable to GST: CBIC

New Delhi: Free replacement of parts of goods under warranty does not attract Goods and Services Tax but tax would be payable if customers are charged for new parts, Central Board of Indirect Taxes and Customs (CBIC) said in an order giving effect to the decisions of the GST Council meeting earlier this month. Free replacement of parts does not attract tax because the cost of replacement is includ…