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.
GST Live Certification Course (39th Batch) - April 2024 (Weekend Batch) (With Certificate)
"Live class on Python for Financial Analysis: Unlocking Efficiency in Accounting and Finance"