Applicant Can Claim ITC for Infrastructure Related to Fiber Cables u/s 16(1) of CGST/SGST Act 2017.

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....Input Tax Credit (ITC) for providing leasing services - goods and services used for erection of infrastructure to which fibre cables are connected - The infrastructure provided by the applicant is different from “Telecommunication Tower” and accordingly applicant can avail ITC on GST paid on the goods & services in terms of section 16(1) of CGST/SGST Act, 2017, consumed while providing the supply in question.....