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GST - Highlights / Catch Notes

Home Highlights May 2020 Year 2020 This

Eligibility for GST input tax credit - procurement of detachable ...

Case Laws     GST

May 18, 2020

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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