https://www.taxtmi.com/circulars?id=70833 Input tax credit on ducts and manholes forming part of an optical fiber cable network used to provide telecommunication services is not restricted under the blocked-credit provisions concerning works contract services or construction of immovable property. These components are integral to transmitting telecommunication signals and fall within plant and machinery because they are used for making outward supplies. They are not excluded as land, buildings, civil structures, telecommunication towers or pipelines laid outside factory premises. en-us Mon, 15 Jul 2024 00:00:00 +0530 Tue, 18 Aug 2026 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70833 Input tax credit on ducts and manholes forming part of an optical fiber cable network used to provide telecommunication services is not restricted under the blocked-credit provisions concerning works contract services or construction of immovable property. These components are integral to transmitting telecommunication signals and fall within plant and machinery because they are used for making outward supplies. They are not excluded as land, buildings, civil structures, telecommunication towers or pipelines laid outside factory premises. Circulars GST - States Mon, 15 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70833