The Appellate Authority of Advance Ruling (AAAR) in order number KAR/AAAR-17/2019-20 stated that the Applicant can avail input tax credit (ITC) 
A complete guide for understanding the basics of input tax credit and it calculation with detailed examples under GST (Goods and Services Tax) India. Read More of Good and Service Tax (GST) on the detachable sliding and stackable glass which are movable in nature. In this case, the applicant is M/s We work India Management Private Limited and it is engaged in supplying shared workspace/ office space to startups, freelancers, small businesses, and even large enterprises. The Appellant provides a space-as-a-service membership model in which it offers flexibility to scale up or down space as per customer need.
The Appellant received GST from their contractors for all the arrangements and fitting work to provide the said workspace to various customers on rent. The appellant said that he has made payment of GST 
Check out due dates of payment under GST for general and composition taxpayers in India. We have included penalty charges on late payment with interest. on the inputs procured. The appellant filed an application seeking advance ruling on the issue whether he can avail the input GST credit on the detachable 14mm Engineered Wood with Oak top Wooden Flooring which is movable in nature and not “immovable property” and it also comes under “furniture and fixture”.
In this case, the authority consists of members D.P. Nagendra Kumar and M.S. Srikar withdrawn the previous ruling of AAR (Authority for Advance Rulings) 
Get to know about AAR (Authority for Advance Rulings) under GST India along with its mechanism. Also, we have described its objectives, powers, orders. Read More on the same matter related to availing of the input tax credit on detachable sliding as well as stacking glass partition and ruled that the Applicant can avail ITC of GST on the detachable 14 mm Engineered wood with Oak top wooden flooring because it is movable in nature and considered as furniture. The Application also has some other similar issue for them the authority stated that “the input tax credit of GST is not available on the detachable sliding and stacking glass partitions”.
