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Articles by Raghav Rathi

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Is ITC available on wires laid for transmission of electricity by business houses?

  Raghav Rathi    02 November 2020 at 11:44

The ITC for the wires/towers laid for the transmission of the electricity is available u/s 16 of the CGST Act, 2017 but is blocked under clause (d) of Section 17(5) of the CGST Act, 2017.