Section 108

Where the sale referred to in subsection (1) is made under a warranty whether expressed, implied or required by law and the value of the warranty is included in the price of the goods, no sales tax shall be charged on the replacement of the goods under such warranty.

Subsection (1) shall not apply to a sale of goods where goods and services tax under the *Goods and Services Tax Act 2014 has been paid on the sale of the goods to the extent covered by the invoice.