https://www.taxtmi.com/circulars?id=68017 ITC on ducts and manholes used in OFC networks for telecommunication services is not barred by the immovable-property exclusions in section 17(5) of the RGST Act because, under the Explanation to section 17, such ducts and manholes function as part of plant and machinery used to make outward supplies and are not excluded as land, buildings, telecommunication towers or external pipelines. en-us Tue, 09 Jul 2024 00:00:00 +0530 Tue, 31 Dec 2024 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68017 ITC on ducts and manholes used in OFC networks for telecommunication services is not barred by the immovable-property exclusions in section 17(5) of the RGST Act because, under the Explanation to section 17, such ducts and manholes function as part of plant and machinery used to make outward supplies and are not excluded as land, buildings, telecommunication towers or external pipelines. Circulars GST - States Tue, 09 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68017