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Labor cost is insignificant. More so the cost of building infrastructure - BTS towers.

And labor cost are significant when building the towers. The actual cost for the equipment is much smaller than the tower installation cost.

And how is building infrastructure not impacted by labor costs?

Lease, monitoring, insurance, real estate taxes, site maintenance.

From the report [1]:

Tower cost in India (40-60k$) due to low land rent cost. Tower in Latin America (120-180k$)

Tower in UK - 200-400k£ [2]

If anything that is supporting my argument. Yes, all of those costs are less in India. Why would that possibly be?

Because land lease and related cost are significantly lower in India. Not due to labor costs.