ITC under GST available on detachable wooden flooring

In re Wework India Management Private Limited (GST AAR Karnataka) a) Whether input GST credit can be availed by the applicant on the detachable 14mm Engineered Wood with Oak top Wooden Flooring which is movable in nature and capitalized as furniture and fixture, and is not capitalized as immovable property?  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” b) Whether input GST credit can be availed by the applicant on the detachable sliding and ...