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2019 (10) TMI 1018 - AAR - GSTInput GST credit - detachable 14mm Engineered Wood with Oak top Wooden Flooring which is movable in nature and capitalized as “furniture and fixture”, and is not capitalized as “immovable property” - HELD THAT:- The input tax credit of GST can be availed by the applicant on the detachable 14 mm Engineered wood with Oak top wooden flooring which is movable in nature and capitalized as “furniture”. Input GST Credit - detachable sliding and stacking glass partition which is movable in nature and capitalized as “furniture and fixture”, and is not capitalizes as an immovable property - HELD THAT:- The input tax credit of GST is not available on the detachable sliding and stacking glass partitions.
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