Blocking of input tax credit for construction of immovable property except plant and machinery limits ITC when capitalised. Section 17(5)(d) disallows input tax credit on goods or services received for construction, reconstruction, renovation, addition, alteration or repair of immovable property other than plant and machinery when the property is capitalised in the books and used for business or on the taxpayer's own account. The definition of plant and machinery covers apparatus, equipment and machinery fixed by foundation or structural support used to make outward supplies, but expressly excludes land, buildings, telecommunication towers and pipelines outside factory premises; the clause must be read with the accompanying explanations and section 17(6).