ITC can be availed on Detachable Sliding and Stackable Glass: AAAR [Read Order]

The Appellate Authority of Advance Ruling (AAAR) ruled that Input Tax Credit (ITC) of Goods and Service Tax (GST) can be availed by the applicant on the detachable sliding and stackable glass which is movable in nature.

The applicant, M/s We work India Management Private Limited is in the business of supplying shared workspace and office space to the freelancers, startups, small businesses, and large enterprises. Towards this end, the Applicant procures goods and services from various contractors for fitting-out of the workspaces and provides the said workspace on rent, to various companies and individuals as sharing work-spaces. The applicant states that he has paid GST on the inputs procured.

The applicant sought advance ruling on the issue whether input GST credit can be availed by the applicant on the 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”.

The other issue raised was whether input GST credit can be availed by the applicant on the detachable sliding and stacking glass partition which is movable in nature and capitalized as “furniture and fixture”, and is not capitalized as immovable property.

The Authority of Advance Ruling (AAR) ruled that Input Tax Credit (ITC) of Goods and Service Tax (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.

While addressing the other issue, the authority said, “the input tax credit of GST is not available on the detachable sliding and stacking glass partitions”.

However, the Appellate Authority of Advance Ruling (AAAR) consists of members D.P. Nagendra Kumar and M.S. Srikar set aside the ruling of AAR on the issue of availing of ITC on detachable sliding and stacking glass partition and ruled, “Input Tax Credit (ITC) of Goods and Service Tax (GST) can be availed by the applicant on the detachable sliding and stackable glass which is movable in nature.”