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.
Live Course on GSTR 9 & 9C for FY 24-25(Detailed discussions, FAQ, Case studies and Live demo of GSTR 9/9C on GST Portal)