Blocked input tax credit on works contract services used for immovable property applies unless treated as plant and machinery. Section 17(5)(c) blocks input tax credit on works contract services used for construction of an immovable property other than plant and machinery, except where the services are for construction of plant and machinery or are input services for further supply of works contract services. The restriction applies only if the property is an immovable property and has been capitalized in the books of account. The definition of plant and machinery (fixed by foundation or structural support and used for outward supply) and the Circular No.125/44/2019 GST clarification on capitalization are determinative.