Depreciation rate for showrooms

5% is the rate of depriciation for RESIDENTIAL buildings ONLY (like employer has made his property available to employee for living)

Otherwise rate is 10% (except for infrastructure facility or temporary errections on which 100% depriciation is allowed)

Since showroom is directly in use by business and it does not fall in category of 5% or 100% , therefore  in my opinion , applicable rate of depriciation should be 10%

It s 10%

but for office buildings it is only 5% rite?

5% is only for residential building

10% is allowed for other office building