https://www.taxtmi.com/circulars?id=67760 Ducts and manholes used in optical fiber cable networks are integral to providing telecommunication transmission services and, being neither land, buildings, excluded civil structures, telecommunication towers nor external pipelines, fall within the Explanation's definition of plant and machinery; therefore, availment of input tax credit on such ducts and manholes is not barred by the exclusions to input tax credit. en-us Tue, 30 Jul 2024 00:00:00 +0530 Tue, 27 Aug 2024 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67760 Ducts and manholes used in optical fiber cable networks are integral to providing telecommunication transmission services and, being neither land, buildings, excluded civil structures, telecommunication towers nor external pipelines, fall within the Explanation's definition of plant and machinery; therefore, availment of input tax credit on such ducts and manholes is not barred by the exclusions to input tax credit. Circulars GST - States Tue, 30 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67760