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    <title>Clarification on availability of input tax credit on ducts and manholes used in network of optical fibre cables (OFCs) in terms of section 17(5) of the CGST Act, 2017</title>
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    <description>Input tax credit on ducts and manholes used in optical fibre cable networks is addressed through a direction requiring uniform implementation of the blocked-credit provisions under the CGST framework. Tripura State Tax field formations are instructed to follow the central guidelines concerning the availability of input tax credit for such infrastructure, ensuring consistent application of the law.</description>
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      <title>Clarification on availability of input tax credit on ducts and manholes used in network of optical fibre cables (OFCs) in terms of section 17(5) of the CGST Act, 2017</title>
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      <description>Input tax credit on ducts and manholes used in optical fibre cable networks is addressed through a direction requiring uniform implementation of the blocked-credit provisions under the CGST framework. Tripura State Tax field formations are instructed to follow the central guidelines concerning the availability of input tax credit for such infrastructure, ensuring consistent application of the law.</description>
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