https://www.taxtmi.com/circulars?id=71204 Input tax credit on ducts and manholes used in optical fiber cable networks is to be assessed under the blocked-credit framework in section 17(5) of the CGST Act, 2017. The Central clarification applies mutatis mutandis for implementation under the Delhi Goods and Services Tax Act, 2017, ensuring aligned treatment within Delhi. Implementation difficulties may be referred to the Commissioner of State Tax, Delhi. en-us Thu, 22 Aug 2024 00:00:00 +0530 Tue, 08 Sep 2026 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71204 Input tax credit on ducts and manholes used in optical fiber cable networks is to be assessed under the blocked-credit framework in section 17(5) of the CGST Act, 2017. The Central clarification applies mutatis mutandis for implementation under the Delhi Goods and Services Tax Act, 2017, ensuring aligned treatment within Delhi. Implementation difficulties may be referred to the Commissioner of State Tax, Delhi. Circulars GST - States Thu, 22 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71204