https://www.taxtmi.com/article/detailed?id=9199 Applying the two-fold annexation test-extent of annexation and object of annexation-the detachable sliding and stackable glass partitions fixed by nuts and bolts but capable of dismantling and reuse are classified as movable property because they are not embedded in the earth and are affixed for temporary demarcation and privacy rather than permanent enjoyment of the land, rendering procurement eligible for input tax credit and outside the GST exclusion for construction of immovable property. en-us Fri, 22 May 2020 10:30:25 +0530 Fri, 22 May 2020 10:30:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9199 Applying the two-fold annexation test-extent of annexation and object of annexation-the detachable sliding and stackable glass partitions fixed by nuts and bolts but capable of dismantling and reuse are classified as movable property because they are not embedded in the earth and are affixed for temporary demarcation and privacy rather than permanent enjoyment of the land, rendering procurement eligible for input tax credit and outside the GST exclusion for construction of immovable property. Articles Goods and Services Tax - GST Fri, 22 May 2020 10:30:25 +0530 https://www.taxtmi.com/article/detailed?id=9199