Circular no. 219/13/2024-GST dated 26.06.2024
The Central Board of Indirect Taxes and Customs (CBIC) issued a Circular No. 219/13/2024-GST dated 26.06.2024 to provide Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs) in terms of section 17(5) of the CGST Act, 2017
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