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of <h1>Rajasthan clarifies input-tax credit eligibility for ducts and manholes in optical fiber networks under RGST Act Section 17(5).</h1> The Rajasthan Commercial Taxes Department issued a clarification regarding the availability of input-tax credit (ITC) on ducts and manholes used in optical fiber cable (OFC) networks under section 17(5) of the RGST Act, 2017. Concerns were raised about ITC denial on these components, considered immovable property. The Chief Commissioner clarified that ducts and manholes are part of 'plant and machinery' as defined in the RGST Act, used for telecommunication services. They are not excluded from ITC eligibility, as they do not qualify as land, buildings, civil structures, telecommunication towers, or external pipelines. Thus, ITC on these items is permissible.
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