Wework India Management Private Limited ., In re
Date: March 6, 2020
Subject Matter
ITC can be availed on the detachable sliding and stackable glass partitions which is movable in nature
Summary
The AAAR set aside the portion of the Advance Ruling order No KAR ADRG 106/2019 dated 30th September 2019 which deals with the eligibility of input tax credit on detachable sliding and stackable glass partitions. It ruled as follows: “The inten…
1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in parimateria and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisio…