Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs) in terms of section 17(5) of the WBGST Act, 2017

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....TRADE CIRCULAR No. 13/2024 (Corresponding Central Circular No. 219/13/2024-GST) DATED: 08.07.2024 Subject: Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs) in terms of section 17(5) of the WBGST Act, 2017. Representations have been received from Cellular Operators Association of India (COAI) submitting that input tax....

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....reby clarifies the issue as below. Issue Clarification Whether the input tax credit on the ducts and manholes used in network of optical fiber cables (OFCs) for providing telecomm-unication services is barred in terms of clauses (c) and (d) of sub-section (5) of section 17 of the WBGST Act, read with Explanation to section 17 of WBGST Act ?   1. Sub-section (5) to Section 17 of....

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....g outward supply of goods or services or both and includes such foundation and structural supports but excludes land, building or any other civil structures; telecommunication towers; and pipelines laid outside the factory premises. 3. Ducts and manholes are basic components for the optical fiber cable (OFC) network used in providing telecommunication services. The OFC network is generally laid....