GST Input Tax Credit Approved for Movable Wooden and Glass Partitions Classified as Furniture, Not Immovable Property.

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....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.....