https://www.taxtmi.com/circulars?id=67707 Input tax credit on ducts and manholes used in optical fiber cable networks is not barred under the exclusions in section 17(5) because such ducts and manholes fall within the Explanation's concept of "plant and machinery" used for making outward supply of telecommunication services and are not excluded as land, buildings, civil structures, telecommunication towers or pipelines laid outside factory premises. en-us Mon, 08 Jul 2024 00:00:00 +0530 Wed, 31 Jul 2024 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67707 Input tax credit on ducts and manholes used in optical fiber cable networks is not barred under the exclusions in section 17(5) because such ducts and manholes fall within the Explanation's concept of "plant and machinery" used for making outward supply of telecommunication services and are not excluded as land, buildings, civil structures, telecommunication towers or pipelines laid outside factory premises. Circulars GST - States Mon, 08 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67707