CBIC issues Clarification on Availability of ITC on Ducts & Manholes in OFC Network [Read Circular]

CBIC - Clarification - Availability - ITC - Ducts - Manholes - OFC Network - taxscan

It was clarified that availment of input tax credit is not restricted in respect of such 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. The Central Board of Indirect Taxes and Customs (…

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