https://www.taxtmi.com/circulars?id=67581 Ducts and manholes used in optical fiber cable networks serve as necessary conduits and network nodes for transmission of telecommunication signals and, under the Explanation to Section 17, fall within the definition of plant and machinery. They are not specifically excluded as land, building, other civil structures, telecommunication towers or certain pipelines. Consequently, input tax credit on such ducts and manholes is not barred by the immovable-property exclusions in sub-section (5) of Section 17 and is available to taxable persons providing telecommunication services. en-us Wed, 26 Jun 2024 00:00:00 +0530 Fri, 28 Jun 2024 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67581 Ducts and manholes used in optical fiber cable networks serve as necessary conduits and network nodes for transmission of telecommunication signals and, under the Explanation to Section 17, fall within the definition of plant and machinery. They are not specifically excluded as land, building, other civil structures, telecommunication towers or certain pipelines. Consequently, input tax credit on such ducts and manholes is not barred by the immovable-property exclusions in sub-section (5) of Section 17 and is available to taxable persons providing telecommunication services. Circulars GST Wed, 26 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67581