TaxTMI 
TaxTMI 
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 UPGST Act, 2017
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....Letter No. GST/2024-25/87/State Tax Lucknow: Dated: 05 July, 2024 To, All Zonal Additional Commissioner Grade -1, Additional Commissioner Grade -2 (S.I.B.) Joint Commissioner (Executive/Corporate Circle/S.I.B) State Tax, Uttar Pradesh. Subject: Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cable....
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....re uniformity in the implementation of the provisions of law across the field formations, the Commisssioner, in exercise of its powers conferred by section 168 of the UPGST Act, hereby 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 telecommunication services is barred in ....
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....es that the expression "plant and machinery" means apparatus, equipment, and machinery fixed to earth by foundation or structural support that are used for making 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. ....
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....rom the definition of "plant and machinery" in the Explanation to section 17 of UPGST Act, as they are neither in nature of land, building or civil structures nor are in nature of telecommunication towers or pipelines laid outside the factory premises. 4. Accordingly, it is clarified that availment of input tax credit is not restricted in respect of such ducts and manhole used in network of opt....