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 TNGST Act, 2017
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....EZHILAGAM, CHENNAI- 600 005 PRESENT: Dr. D.JAGANNATHAN I.A.S, COMMISSIONER OF STATE TAX Circular No. 13/2024 (PP6/GST-160/2024) Dated : 12.07.2024 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 TNGST Act, 2017 -Regarding. Ref: Circular No. 219/13/2024-GST, dated 26.06.....
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....t"), being in nature of immovable property (other than Plant and Machinery). It has been requested to issue clarification in respect of availability of ITC on ducts and manholes used in network of optical fiber 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....
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....orks contract service; or ii. goods or services or both received by a taxable person for construction of an immovable property (other than plant or machinery) on his own account including when such goods or services or both are used in the course or furtherance of business. 2. Explanation in section 17 of TNGST Act provides that the expression "plant and machinery" means apparatus, equ....
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....at ducts and manholes are covered under the definition of "plant and machinery" as they are used as part of the OFC network for making outward supply of transmission of telecommunication signals 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....