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F. No. CBIC-20001/4/2024-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing ***** North Block, New Delhi, Dated the 26th June, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissio
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FAQ :
The notification clarifies the availability of Input Tax Credit (ITC) on ducts and manholes used in Optical Fiber Cable (OFC) networks under Section 17(5) of the CGST Act, 2017.
Clarification was requested because some tax authorities were denying ITC on ducts and manholes for OFC networks, considering them blocked under Section 17(5) as immovable property.
The clarification has been issued by the Central Board of Indirect Taxes and Customs (CBIC) of the Ministry of Finance, Government of India.
The purpose is to ensure uniform implementation of the law across all tax formations and to prevent unnecessary litigation in the telecommunication sector.
For the complete details, please refer to the attachment mentioned in the notification.
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Notification No : 219/13/2024-GSTPublished in GST
Source : https://taxinformation.cbic.gov.in/view-pdf/1003202/ENG/Circulars