Eligibility for GST input tax credit - procurement of detachable ...
GST Input Tax Credit Approved for Movable Wooden and Glass Partitions Classified as Furniture, Not Immovable Property.
May 18, 2020
Case Laws GST AAAR
Eligibility for GST input tax credit - procurement of detachable wooden and glass partitions - capitalized the same as “furniture and fixture”, and is not capitalized as “immovable property” - Input tax credit can be availed by the Appellant on the detachable sliding and stackable glass partitions which is movable in nature.
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