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    <title>2019 (10) TMI 1018 - AUTHORITY FOR ADVANCE RULING, KARNATAKA</title>
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    <description>The Authority ruled that the input tax credit of GST can be availed on the detachable 14mm Engineered Wood with Oak Top Wooden Flooring as it is movable and capitalized as &quot;furniture.&quot; However, the input tax credit of GST is not available on the detachable sliding and stacking glass partitions as they are considered additions to immovable property.</description>
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      <description>The Authority ruled that the input tax credit of GST can be availed on the detachable 14mm Engineered Wood with Oak Top Wooden Flooring as it is movable and capitalized as &quot;furniture.&quot; However, the input tax credit of GST is not available on the detachable sliding and stacking glass partitions as they are considered additions to immovable property.</description>
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