https://www.taxtmi.com/circulars?id=69973 Input tax credit on ducts and manholes used in an optical fiber cable network is clarified to be available under the Assam GST Act, 2017. Such ducts and manholes are treated as part of plant and machinery because they function as network components used for outward supply of telecommunication signals and for laying, upkeep, and maintenance of optical fiber cables. As they are not covered by the exclusions in the statutory explanation, credit is not restricted under section 17(5). en-us Mon, 08 Jul 2024 00:00:00 +0530 Wed, 27 May 2026 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69973 Input tax credit on ducts and manholes used in an optical fiber cable network is clarified to be available under the Assam GST Act, 2017. Such ducts and manholes are treated as part of plant and machinery because they function as network components used for outward supply of telecommunication signals and for laying, upkeep, and maintenance of optical fiber cables. As they are not covered by the exclusions in the statutory explanation, credit is not restricted under section 17(5). Circulars GST - States Mon, 08 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69973