Ans:
The ITC is barred and unavailable if the furniture is used to build "immovable property," as provided under section 17(5) of the GST Act. For instance, floors, ceilings, and walls. However, in most circumstances, furniture is mobile or readily moved from one location to another, such as a sofa, chair, table, etc. As a result, they will be regarded as moveable property and eligible for ITC.