By incorporating higher-form symmetries, we propose a refined definition of the theories obtained by compactification of the 6d (2, 0) theory on a three-manifold M 3 . This generalization is applicable to both the 3d N = 2 and N = 1 supersymmetric reductions. An observable that is sensitive to the higher-form symmetries is the Witten index, which can be computed by counting solutions to a set of Bethe equations that are determined by M 3 . This is carried out in detail for M 3 a Seifert manifold, where we compute a refined version of the Witten index.In the context of the 3d-3d correspondence, we complement this analysis in the dual topological theory, and determine the refined counting of flat connections on M 3 , which matches the Witten index computation that takes the higher-form symmetries into account.for which such 3d-3d duals have been discussed are the squashed three-sphere S 3 b [1, 2, 6], the superconformal index on S 2 × S 1 [3], and the twisted index on Σ g × S 1 [7]. The special case W 3 = T 3 was considered in [5,7] and computes the (regularized) Witten index [8] I = Tr(−1) F . 1 However, an important characteristic of the theories has so far been largely ignored: their higher-form symmetries [12]. Namely, the theory T [M 3 ] has a higher-form symmetry, which, as with other properties of T [M 3 ], is determined by the topology of M 3 . In fact, the theory T [M 3 ] is not fully specified by the manifold, M 3 , but requires additional topological data. This is related to the fact that the 6d N = (2, 0) theory itself is a relative QFT, i.e., it is only well-defined as the boundary of a 7d TQFT [13,14]. Equivalently, its observables depend on a choice of polarization, i.e., a choice of maximal isotropic subgroup of H 3 (M 3 , Z G ), where Z G is the center of the simply connected group, G, with Lie algebra g. Naturally, we expect that T [M 3 ] also depends on the polarization, as is the case for 4d theories [15,16]. In fact, we will see that this additional information translates into the residual 0-and 1-form symmetry of the 3d theory. We propose therefore a refined definition of the theories, which specifies this dataThis theory has a discrete 0-form (ordinary) symmetry group H. Its residual 1-form symmetry is given by the complementary subgroup, Υ H , 2 inside H 1 (M 3 , Z G ). We show that the choice of H can indeed be detected by the Witten index or, more generally, by the partition function on any W 3 with non-trivial homology. Thus, the different theories in (1.2) are indeed physically distinct.The main interest of this paper is to develop a sound definition of the theories T [M 3 , g, H]in (1.2) for M 3 a graph manifold [17], a class of three-manifolds we review in section 2.1. These manifolds, which also occur as the boundary of plumbed four-manifolds, are sometimes called plumbed three-manifolds, a special case of which are Seifert manifolds. Similar Lagrangians for the 3d theories associated to these manifolds were studied in [6,[18][19][20][21][22][23].In the following we point out new feat...