Input Tax Credit — The applicant is engaged in the business of supplying shared works pace/office space to the freelancers, start-ups, 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 has paid GST on the inputs procured. The applicant sought advance ruling in respect of availing GST credit. The Authority ruled out that the input tax credit of 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” and the input tax credit of GST is not available on the detachable sliding and stacking glass partitions. — Wework India Management Private Limited, In Re… [2019] 16 TAXLOK.COM 151 (AAR-Karnataka)