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 APGST Act, 2017
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....AXES DEPARTMENT PROCEEDINGS OF THE CHIEF COMMISSIONER OF STATE TAX ANDHRA PRADESH::GUNTUR PRESENT: SRI M.GIRIJA SHANKAR, I.A.S., CCST's Circular No.13/12039(31)/320/2024-COMM, Dt. 04/07/2024 Sub: 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 APGST Act, 2017 -reg. Ref: 1. ....
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....ber cables (OFCs), so as to prevent unwarranted litigation in the telecommunication sector across the country. 2. In order to ensure uniformity in the implementation of the provisions of law across the field formations, the Chief Commissioner, in exercise of his powers conferred by section 168(1) of the APGST Act, hereby clarifies the issue as below. Issue Clarification Whether the inp....
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....g when such goods or services or both are used in the course or furtherance of business. 2. Explanation in section 17 of APGST Act provides 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 ....
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....from one point to another. Moreover, ducts and manholes used in network of optical fiber cables (OFCs) have not been specifically excluded from the definition of "plant and machinery" in the Explanation to section 17 of APGST 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. A....