https://www.taxtmi.com/circulars?id=71435 Input tax credit for ducts and manholes forming part of an optical fiber cable network used to provide telecommunication services is available because these assets qualify as plant and machinery. Ducts house optical fiber cables, while manholes serve as network nodes and support cable laying, upkeep and maintenance. They are integral to transmitting telecommunication signals and are not land, buildings, civil structures, telecommunication towers or pipelines laid outside factory premises. The restrictions relating to construction of immovable property therefore do not apply. en-us Fri, 12 Jul 2024 00:00:00 +0530 Wed, 23 Sep 2026 18:19:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71435 Input tax credit for ducts and manholes forming part of an optical fiber cable network used to provide telecommunication services is available because these assets qualify as plant and machinery. Ducts house optical fiber cables, while manholes serve as network nodes and support cable laying, upkeep and maintenance. They are integral to transmitting telecommunication signals and are not land, buildings, civil structures, telecommunication towers or pipelines laid outside factory premises. The restrictions relating to construction of immovable property therefore do not apply. Circulars GST - States Fri, 12 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71435