{"id":3627,"date":"2017-06-11T19:10:30","date_gmt":"2017-06-11T13:40:30","guid":{"rendered":""},"modified":"2017-06-11T19:10:30","modified_gmt":"2017-06-11T13:40:30","slug":"input-credit-on-telecommunication-towers-reg","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=3627","title":{"rendered":"Input credit on telecommunication towers &#8211; Reg"},"content":{"rendered":"<p>Input credit on telecommunication towers &#8211; Reg<br \/> Query (Issue) Started By: &#8211; CMA VENKATESHAM MUTA Dated:- 11-6-2017 Last Reply Date:- 11-6-2017 Goods and Services Tax &#8211; GST<br \/>Got 1 Reply<br \/>GST<br \/>As per my understanding, ITC is eligible for telecommunications tower subject to some condition :<br \/>\n1) upto 1\/3rd of total ITC in the FY in which goods recd<br \/>\n2) upto 2\/3rd of total ITC, including credit availed in the first FY, in the succeeding FY<br \/>\n3) balance in, any subsequent FY.<br \/>\nThe above is as pe<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forum\/issue?id=112051\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Input credit on telecommunication towers &#8211; Reg Query (Issue) Started By: &#8211; CMA VENKATESHAM MUTA Dated:- 11-6-2017 Last Reply Date:- 11-6-2017 Goods and Services Tax &#8211; GSTGot 1 ReplyGSTAs per my understanding, ITC is eligible for telecommunications tower subject to some condition : 1) upto 1\/3rd of total ITC in the FY in which goods &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=3627\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Input credit on telecommunication towers &#8211; Reg&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-3627","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3627","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3627"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3627\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3627"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3627"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}