Clarification on Availability of Input Tax Credit on Ducts and Manholes Used in Network of Optical Fiber Cables | Circular

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  • Last Updated on 28 June, 2024

Input Tax Credit

Circular No.219/13/2024-GST dated June 26th, 2024

The CBIC has provided clarification that availment of input tax credit is not restricted in respect of ducts and manhole used in network of optical fiber cables (OFCs), either under clause (c) or under clause (d) of sub-section (5) of section 17 of CGST Act.

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