Wework India Management Private Limited ., In re

Date: September 30, 2019

Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Harish Dharnia, Ravi Prasad MP
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Subject Matter

ITC can be availed on detachable wooden flooring which is movable in nature and capitalized as 'furniture'

Input Tax Credit

Summary

a) 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 “immova…

1. M/ s We work India Management Private Limited, (called as the ‘Applicant’ hereinafter), having GSTIN number 29AADCH8710J2ZB, has filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 and Section 97 of the KGST Act, 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000-00 each under the CGST Act and the KGST Act. 2. The Applicant is a Private Limited Compa…

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