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of <h1>ITC Allowed on Ducts and Manholes for OFC Networks: Not Barred by Section 17(5) of CGST Act 2017.</h1> The circular addresses the issue of input tax credit (ITC) on ducts and manholes used in optical fiber cable (OFC) networks for telecommunication services. It clarifies that ITC is not barred under Section 17(5) of the CGST Act, 2017, as these components qualify as 'plant and machinery' and are essential for the OFC network's operation. The clarification aims to prevent litigation and ensure uniformity in tax implementation. The circular instructs relevant authorities to issue trade notices to disseminate this information and requests feedback on any implementation difficulties.
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