Circular No. 219/13/2024-GST: Input Tax Credit on Ducts and Manholes for Optical Fiber Cables

CIRCULAR NO. 219/13/2024-GST [F. NO. CBIC-20001/4/2024-GST]SECTION 17 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – APPORTIONMENT OF CREDIT AND BLOCKED CREDITS – 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)CIRCULAR NO. 219/13/2024-GST [F. NO. CBIC-20001/4/2024-GST], DATED 26-6-2024Representations have been received from Cellular Operators Association of India (COAI) submitting that input tax credit (ITC) is being denied by some tax authorities on ducts and...

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