Sec 17(5)(c)/(d) — works contract service and goods/services received for construction of an immovable property (other than plant and machinery):

1. Sec 17(5)(c) blocks ITC on works contract services for construction of immovable property (other than plant and machinery), except when input for further works contract. 2. Sec 17(5)(d) blocks ITC on goods/services received by a taxable person for construction of immovable property on his own account. 3. Plant and machinery (apparatus/equipment/machinery fixed to earth by foundation or structural support) is excluded from the block. _Source: ICAI BoS CA Final Paper 8, Ch 6 "Input Tax Credit", §Sec 17(5)(c) and (d)_