https://www.taxtmi.com/circulars?id=69363 Ducts and manholes forming part of an optical fiber cable network function as apparatus and infrastructure used to make outward supply of telecommunication services and are not excluded under the Explanation to the blocked-credit provisions; therefore, availment of input tax credit on such ducts and manholes is not barred by the immovable-property blocking rules. en-us Fri, 05 Jul 2024 00:00:00 +0530 Thu, 12 Mar 2026 12:04:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69363 Ducts and manholes forming part of an optical fiber cable network function as apparatus and infrastructure used to make outward supply of telecommunication services and are not excluded under the Explanation to the blocked-credit provisions; therefore, availment of input tax credit on such ducts and manholes is not barred by the immovable-property blocking rules. Circulars GST - States Fri, 05 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69363