Breif Issue :

Facts  & Issue Of The Case :

 The present appeal has been filed under Section 100 of the Central Goods and Service Tax Act, 2017 by Wework India management Private Limited against advance ruling No. KAR/ADRG 102/2019 Dated 30^Th September 2019. Applicant is involved in the business of supplying shared workspace/office space to freelancers, startups, small business and large enterprises. Applicant had sought the advance ruling on the following issues:-

1. Whether input GST credit can be availed by the applicant on the detachable 14mm Engineer wood with oak top wooden flooring which is movable in nature and capitalized as “furniture and fixture” and is not capitalized as “immovable property”?
2. Whether input GST credit can be availed by the applicant on the detachable sliding and stacking glass portion which is movable in nature and capitalized as “furniture and fixture” and is not capitalizes as an immovable property.

The decision given by this authority for the first issue is the input tax credit of GST can be availed by the applicant on the detachable 14mm Engineered wood with oak to wooden flooring which is movable in nature and capitalized as “furniture”.

For the second question the answer is the input tax credit of GST  is not available on detachable sliding and stacking glass partitions. The lower authority denied input tax credit in terms of section 17(5)(d) of the CGST Act for the same. Being aggrieved by the portion of the impugned order related to the denial of input tax credit on detachable sliding and stacking glass portions the appellant has filed this appeal. The appellant later submitted that detachable sliding and stacking glass partitions are fixed with the help of nuts and bolts and they are neither rooted to the earth therefore these are not a part of immovable property.