https://www.taxtmi.com/caselaws?id=395355 The Karnataka Authority for Advance Ruling allowed the input tax credit (ITC) on detachable 14mm Engineered Wood with Oak top Wooden Flooring, categorized as "furniture." For detachable sliding and stacking glass partitions, the Authority determined they are movable property, not immovable, and eligible for ITC under Section 16 of the CGST Act, overturning the denial of ITC by the lower authority. The appellant's business model emphasizing flexibility in workspace configurations supported this decision. The Authority set aside the denial of ITC on the glass partitions, permitting the appellant to claim ITC on these items. en-us Fri, 06 Mar 2020 00:00:00 +0530 Sat, 31 Oct 2020 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395355 The Karnataka Authority for Advance Ruling allowed the input tax credit (ITC) on detachable 14mm Engineered Wood with Oak top Wooden Flooring, categorized as "furniture." For detachable sliding and stacking glass partitions, the Authority determined they are movable property, not immovable, and eligible for ITC under Section 16 of the CGST Act, overturning the denial of ITC by the lower authority. The appellant's business model emphasizing flexibility in workspace configurations supported this decision. The Authority set aside the denial of ITC on the glass partitions, permitting the appellant to claim ITC on these items. Case-Laws GST Fri, 06 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395355