Breif Issue :
Whether applicant is eligible for ITC of goods and services used for erection of infrastructure to which fibre cables are connected for leasing to Telecommunication operators?
Infrastructure provided by the applicant is different from "Telecommunication Tower" and accordingly applicant can avail ITC on GST paid on the goods (supra) & services in terms of section 16(1) of CGST/SGST Act,2017, consumed while providing the supply in question.
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