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 Assam GST Act, 2017

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.... DISPUR, GUWAHATI-6 **** CIRCULAR NO. 164/2024-GST Dated Dispur the 8th July, 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 Assam GST Act, 2017 - reg. No. CT/GST-15/2017/1034.- Representations have been received from Cellular Operators Association of India (COAI) ....

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.... of the Assam GST 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 terms of clauses (c) and (d) of sub-section (5) of section 17 of the Assam GST Act, read with Explanation to section 17 of Assam GST Act? 1. Sub-section....

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....t 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. Ducts and manholes are basic components for the optical fiber cable (OFC) network used in providing telecommunication services. The OFC netwo....