Key Highlights of Circular No. 219/13/2024-GST

2025-03-04 05:51:09 02March

02March

Key Highlights of Circular No. 219/13/2024-GST

<p>The <strong>Government of India</strong>, through <strong>Circular No. 219/13/2024-GST</strong>, issued on <strong>June 26, 2024</strong>, has provided clarity on the <strong>availability of Input Tax Credit (ITC) for ducts and manholes used in Optical Fiber Cable (OFC) networks</strong> under <strong>Section 17(5) of the CGST Act, 2017</strong>. This clarification resolves concerns raised by <strong>telecom operators</strong> regarding ITC restrictions.</p><h3><strong>1. Background of the Issue</strong></h3><ul><li><strong>Cellular Operators Association of India (COAI)</strong> reported that <strong>some tax authorities were denying ITC</strong> on <strong>ducts and manholes</strong> used in <strong>OFC networks</strong>.</li><li>The denial was based on <strong>Section 17(5) of the CGST Act</strong>, which <strong>blocks ITC for construction of immovable property</strong>.</li></ul><h3><strong>2. Clarification on ITC Eligibility</strong></h3><ul><li><strong>Section 17(5) Restrictions:</strong><ul><li>ITC is <strong>not available</strong> for <strong>construction of immovable property</strong> (other than <strong>plant and machinery</strong>).</li><li>ITC is <strong>restricted</strong> for <strong>works contract services</strong> related to immovable property.</li></ul></li><li><strong>Definition of "Plant and Machinery":</strong><ul><li><strong>Plant and machinery</strong> includes <strong>apparatus, equipment, and machinery fixed to the earth</strong> that are used for making outward supplies.</li><li><strong>Exclusions:</strong> Land, buildings, civil structures, telecom towers, and pipelines outside factory premises.</li></ul></li><li><strong>Ducts and Manholes Are Considered Plant & Machinery:</strong><ul><li><strong>Ducts and manholes</strong> are essential components of <strong>OFC networks</strong>.</li><li>They <strong>house and protect optical fiber cables</strong> and facilitate <strong>signal transmission</strong>.</li><li>Since they are <strong>not excluded</strong> under <strong>Section 17 of the CGST Act</strong>, they qualify as <strong>plant and machinery</strong>.</li><li><strong>Conclusion:</strong> <strong>ITC on ducts and manholes used in OFC networks is NOT restricted</strong> under Section 17(5).</li></ul></li></ul><h3><strong>3. Implications for the Telecom Industry</strong></h3><ul><li><strong>Taxpayers (telecom operators) can claim ITC</strong> on ducts and manholes, reducing their tax burden.</li><li>This clarification <strong>eliminates litigation risks</strong> and brings <strong>uniformity in GST implementation</strong>.</li><li><strong>Trade notices will be issued</strong> to inform stakeholders.<a href="https://cms.plasament.com/storage/nisha/circular-no-219-13-2024.pdf">circular-no-219-13-2024</a><br> </li></ul>

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2025-03-04 05:48:40
Key Highlights of Circular No. 220/14/2024-GST
2025-03-04 05:54:34
Key Highlights of Circular No. 231/25/2024-GST
2025-03-04 05:54:59
Key Highlights of Circular No. 221/15/2024-GST
2025-03-04 05:59:20
Key Highlights of Circular No. 232/26/2024-GST
2025-03-04 06:09:12
Key Highlights of Circular No. 222/16/2024-GST
2025-03-04 06:16:58
Key Highlights of Circular No. 223/17/2024-GST
2025-03-04 06:21:33
Key Highlights of Circular No. 233/27/2024-GST
2025-03-04 06:21:56
Key Highlights of Circular No. 224/18/2024-GST
2025-03-04 06:27:05
Key Highlights of Circular No. 225/19/2024-GST
2025-03-04 06:30:59
Key Highlights of Circular No. 226/20/2024-GST
2025-03-04 06:34:09
Key Highlights of Circular No. 227/21/2024-GST
2025-03-04 06:36:51
Key Highlights of Circular No. 234/28/2024-GST
2025-03-04 06:41:01
Circular No. 228/22/2024-GST: Clarifications on GST Applicability
2025-03-04 06:41:31
Circular No. 229/23/2024-GST: Clarifications on GST Rates & Classification
2025-03-04 06:44:13
Clarifying Provisions Under CGST Act: Circular No. 237/31/2024-GST
2025-03-04 06:47:07
Waiver of Interest and Penalty: Circular No. 238/32/2024-GST
2025-03-04 06:54:18
Key Highlights of Circular No. 235/29/2024-GST
2025-03-04 06:55:29
Key Highlights of Circular No. 236/30/2024-GST
2025-03-04 07:04:30
Amendments in Adjudication Process under Central Goods and Services Tax
2025-03-05 05:12:15
Clarifications on GST Applicability and ITC Availability
2025-03-05 05:20:17
Clarifications on GST Issues under Circular No. 48/22/2018-GST
2025-03-05 05:25:28
Clarifications on Refund Related Issues under GST
2025-03-05 05:37:57
Clarifications on Refund-Related Issues under GST
2025-03-05 05:48:33
Verification of Applications for Grant of New Registration
2025-03-05 08:05:14
Transfer of Input Tax Credit upon Sole Proprietor's Death
2025-03-05 08:22:54
Clarifications on Exercising Option to Pay Tax under Notification No. 2/2019-CT(R)
2025-03-05 08:35:31
GST Applicability on Seed Certification Tags
2025-03-05 08:45:26
GST Exemption on Upfront Amounts for Long-Term Lease of Plots
2025-03-05 08:49:42
Clarification on GST Applicability on Additional/Penal Interest
2025-03-05 09:09:14
Clarifications on Determination of Place of Supply in Certain Cases under GST
2025-03-05 09:54:12
Clarification on Tax Payment for Warehoused Goods (Circular No. 91/10/2019-GST)
2025-03-05 10:25:07
Processing of Refund Applications under GST
2025-03-05 10:37:15
Clarifications on Treatment of Secondary or Post-Sales Discounts under GST
2025-03-05 10:39:25
Refund of Taxes Paid on Inward Supply of Indigenous Goods by Retail Outlets at International Airports
2025-03-05 10:41:29
Clarifications on Supply of Information Technology Enabled Services (ITeS)
2025-03-05 10:43:27
Clarifications on Goods Sent/ Taken Out of India for Exhibition or Consignment
2025-03-05 10:45:54
GST on Monthly Subscription Charges by Residential Welfare Associations
2025-03-05 10:52:21
Eligibility to File Refund Application under GST for a Period with NIL Refund Claim
2025-03-05 10:59:16
Procedure to Claim Refund Subsequent to a Favourable Order
2025-03-05 11:04:51
Procedure for Procurement of Supplies from DTA by EOU, EHTP, STP, and BTP Units under Deemed Export Benefits
2025-03-05 11:27:39
Extension of Due Dates for Filing FORM GSTR-1 and GSTR-2
2025-03-05 11:32:19
Clarification on Refund of Unutilized Input Tax Credit for Exporters of Fabrics
2025-03-05 11:36:20
Clarification on Taxability of Custom Milling of Paddy
2025-03-08 05:30:01
Clarification on Inter-State Movement of Rigs, Tools, and Spares
2025-03-08 05:32:21
Clarification on Taxation of Art Supply by Artists
2025-03-08 05:34:16
Clarifications on Maintenance of Books of Accounts for Auctioning Tea, Coffee, and Rubber
2025-03-08 05:38:14
Manual Filing and Processing of Refund Claims under GST
2025-03-08 05:43:42
Clarification on Manual Filing of Applications for Advance Ruling and Appeals
2025-03-08 05:48:09
Filing of Returns under GST - Important Clarifications
2025-03-08 05:52:39
Clarifications on GST Levy for Various Services
2025-03-08 05:56:08
Clarifications Regarding GST on College Hostel Mess Fees
2025-03-08 05:58:07
Clarification on GST for Polybutylene Feedstock and LPG for Poly Iso Butylene Manufacturing
2025-03-08 06:00:48
Clarification on GST Rates for Supplies to Indian Railways
2025-03-08 06:04:03
Clarification on Proper Officers under CGST and IGST Acts
2025-03-08 06:07:52
Clarification on Input Tax Credit for Electronic Commerce Operators
2025-03-08 06:12:25
Clarification on Input Tax Credit for Ex-Works Contracts in the Automobile Sector
2025-03-08 06:14:53
Clarification on Place of Supply of Online Services
2025-03-08 06:18:47
Clarifications on GST Treatment of Vouchers
2025-03-08 06:21:05
Clarifications on Issues Related to Job Work
2025-03-08 06:23:12

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