GSTAT allows GST ITC on showroom interior work
In short
GSTAT allowed GST input tax credit on showroom interior work when the GST part was kept separate and not added to the property cost.
This matters because it can affect how businesses treat furnishing bills and tax claims. The source does not name the company or give the credit amount.
What the reporting says
GSTAT allowed GST input tax credit on showroom furnishing and interior work where the GST component was separately accounted for and not capitalised as immovable property. The publisher summary says Section 17(5)(d) did not block the credit to that extent, which is the immediate tax consequence. The reporting does not name the taxpayer, the showroom, or the amount of ITC involved.
Why it matters
The reported order allows ITC for showroom furnishing and interior work when the GST element is separately recorded and not capitalised into immovable property. That is relevant for businesses fitting out retail spaces because it may preserve tax credit on such expenses. The available reporting does not identify the taxpayer, the premises, or the value of the claim.