(1) A supply of anything other than goods or * real property is GST-free if:
(a) the * recipient is a * non-resident who:
(i) is not in the indirect tax zone when the thing supplied is done; and
(ii) acquires the thing in * carrying on the recipient's * enterprise, but is not * registered or * required to be registered; and
(b) the supply is constituted by the repair, renovation, modification or treatment of goods; and
(c) the repair, renovation, modification or treatment is done in order to meet the recipient's obligations under a warranty relating to the goods; and
(i) * consideration for the warranty was included in the consideration for the supply of the goods; or
(ii) the supply of the warranty was a separate * taxable supply to the supply of the goods.
(2) A supply of goods is GST-free if:
(a) it is made in the course of a supply that is GST-free under subsection (1), and to the same * recipient; and
(i) the goods are attached to, or become part of, the goods to which the warranty relates; or
(ii) the goods become unusable or worthless as a direct result of being used to repair, renovate, modify or treat the goods to which the warranty relates.