https://www.taxtmi.com/circulars?id=69517 Ducts and manholes used as conduits and network nodes for optical fiber cable networks are treated as plant and machinery under the Explanation to the GST provision and therefore availment of input tax credit on such ducts and manholes is not barred by the blocked credit clauses that restrict ITC for immovable property or related works contract receipts. en-us Thu, 04 Jul 2024 00:00:00 +0530 Fri, 20 Mar 2026 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69517 Ducts and manholes used as conduits and network nodes for optical fiber cable networks are treated as plant and machinery under the Explanation to the GST provision and therefore availment of input tax credit on such ducts and manholes is not barred by the blocked credit clauses that restrict ITC for immovable property or related works contract receipts. Circulars GST - States Thu, 04 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69517