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

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....TALA, TRIPURA WEST, PIN-799006. Dated, Agartala, the 02 July, 2024. Circular No. 13/2024 - GST (State) To The Additional Commissioner of State Tax/ Deputy Commissioner of State Tax (All)/ Assistant Commissioner of State Tax (All) Superintendent of State Tax (All)/ Inspector of State Tax (All) Subject: Clarification on availability of input tax credit on ducts and manhole....