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 RGST Act, 2017

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.... 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 RGST Act, 2017-Regarding. Representations have been received from Cellular Operators Association of India (COAI) submitting that input-tax credit (ITC) is being denied by some tax authorities on ducts and manholes used in network of ....

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....he ducts and manholes used in network of optical fiber cables (OFCs) for providing telecommunication services is barred in terms of clauses (c) and (d) of sub-section (5) of section 17 of the RGST Act, read with Explanation to section 17 of the RGST Act ? 1. Sub-section (5) to section 17 of the RGST Act provides that input-tax credit shall not be available, inter alia, in respect of the followi....

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....es 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 with the use of PVC ducts/sheaths in which OFCs are housed and service/connectivity manholes, which serve ....